Calcutta High Court
Commissioner Of Income Tax vs Biswanath Barik on 29 July, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 290 of 2008
G.A.No.1380 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX,KOLKATA-XVIII Plaintiff/Petitioner/Applicant
Versus
BISWANATH BARIK Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 29th July, 2008.
We are satisfied with the cause as has been shown by the department to condone the delay in filing this application under Section 260A. The application being G.A.No. 1380 of 2008 is thus allowed and is disposed of accordingly.
We have perused the order passed by the Tribunal. It appears that the Tribunal has extensively dealt with the matter. We do not find that any substantial question of law is involved which is required to be decided by this Court. Further, the circular issued by the CBDT on 30th November, 2005 stands in the way of admitting the application since it appears that if the tax effect is less than Rs.4 Lacs, no appeal need be filed against the order so passed by the Tribunal. We, therefore, do not find any substantial question of law to admit the application.
Hence, this appeal is dismissed.
All parties concerned are to act on a xerox signed copy of the minutes of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) km