Calcutta High Court
Commissioner Of Income Tax vs Swapan Roy on 9 September, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
1 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE G. A. No. 2828 of 2008 I.T.A. No. 691 of 2008 Commissioner of Income Tax, Kolkata-V Versus Swapan Roy BEFORE :
The Hon'ble Justice Pinaki Chandra Ghose And The Hon'ble Justice Sankar Prasad Mitra ___________________________________________________________ Date: 09.09.2008 ___________________________________________________________ We have perused the application for condonation of delay. We are satisfied that sufficient cause has been shown to condone the delay of 62 days. Hence, delay is condoned. The application being G. A. No.2828 of 2008 is allowed.
We have perused the order passed by the Tribunal. We have found that the Tribunal has extensively dealt with the matter including the facts, materials and evidence placed before the Tribunal for adjudication. We do not find that any substantial question of law is involved which is required to be decided by this Court. Further the circular dated 30th November, 2005 issued by the CBDT stands in the way of admitting the application since it appears that if the tax effect is less than Rs.4 lakhs, no 2 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, the appeal is dismissed.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.
Urgent 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. ) AKGoswami