Calcutta High Court
Nlc Nalco India Limited vs Commissioner Of Income Tax-Iv on 14 January, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta
ITA No. 16 of 2009
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
ORIGINAL SIDE
NLC NALCO INDIA LIMITED
Versus
COMMISSIONER OF INCOME TAX-IV
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
The Hon'ble JUSTICE I. P. MUKERJI Date : 14th January, 2010.
The Court : Having heard Mr. Bajoria, Senior Advocate, and having gone through the impugned judgment and order of the learned Tribunal, we are of the view that the following substantial question of law is involved in this appeal:
"Whether the finding of the learned Tribunal that the receipt of Rs.1,52,16,000/- was liable to be assessed as revenue receipt by reason of having failed, inter alia, to consider and advert to and deal with various submissions made on behalf of the petitioner on the issue and the decisions of this Hon'ble Court and the Special Bench of the learned Tribunal?"
The appeal is admitted on this question of law. Issue usual notice. Let the requisite number of paper books be filed within six weeks from date.
2
Liberty to mention for early hearing of the appeal.
(KALYAN JYOTI SENGUPTA, J.) (I. P. MUKERJI, J.) tk