Calcutta High Court
Commissioner Of Income Tax vs Cookme [Spice] Pvt. Ltd on 29 April, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 107 of 2011
GA No. 1157 of 2011
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA
Versus
COOKME [SPICE] PVT. LTD.
For Appellant ; Mr. S.N.Dutt and Ms. S. Das De, Advocates
BEFORE:
The Hon'ble JUSTICE BHATTACHARYA
The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI
Date : 29th April, 2011.
This appeal will be heard on the following substantial question
of law:
" Whether the learned Tribunal below committed substantial error
of law in not applying the provisions, contained in Section 269 SS and Section
209 T of the Income Tax Act, to the fact of the present case simply because the
parties are two sister concerns by overlooking the first proviso to the said
section where sister concerns do not come within the exception."
Let notice of this appeal be served by the department on the
respondent on usual course.
Let requisite number of informal paper book containing all relevant papers used before the authority below be filed within two months from date. In default, the appeal will stand dismissed. 2
Liberty to mention after filing of paper book for inclusion in the hearing list.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(BHATTACHARYA, J.) (DR. SAMBUDDHA CHAKRABARTI, J.) sm AR[CR]