Calcutta High Court
Principal Commissioner Of Income Tax vs M/S. Shiva Lokenath Rice Mills (P) Ltd on 8 August, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD3
ITAT No. 150 of 2018
GA No. 1114 of 2018
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
Principal Commissioner of Income Tax, Central - 2, Kolkata
Versus
M/s. Shiva Lokenath Rice Mills (P) Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI
And
The Hon'ble Justice MD. NIZAMUDDIN
Date: 8th August 2019
Appearance:
Mr. S. N. Mitra, Advocate
Mr. Madhu Jana, Advocate
for the appellant
Mr. Promit Bag, Advocate,
Mr. S. Dutta, Advocate
for the respondent
The Court: This appeal is admitted on the following substantial questions of law:
1. Whether on the facts and in the circumstances of the case, the tribunal in passing the impugned judgment and order dated 10th March 2017 has applied section 153A of the Income Tax Act, 1961 correctly?
2. Whether on the facts and in the circumstances of the case, the appeal was correctly decided by the tribunal by its order dated 10th March 2017?
Since the respondent is represented by learned counsel, issuance and service of notice of appeal are dispensed with. Let paper books be filed by the advocate-on-record for the appellant by 20th September 2019, serving a copy thereof upon the advocate-on-record for the respondent at least seven days before the date of hearing of the appeal. All other formalities are dispensed with.
2
List the appeal for hearing on 14th November 2019. The stay application (GA No. 1114 of 2018) is accordingly disposed of.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose