Calcutta High Court
Commissioner Of Income Tax Central Iii ... vs Sri Suresh Chand Bansal on 17 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. 2942 of 2008 I.T.A. No. 714 of 2008 Commissioner of Income Tax Central III Kolkata Versus Sri Suresh Chand Bansal BEFORE :
The Hon'ble Justice Pinaki Chandra Ghose And The Hon'ble Justice Sankar Prasad Mitra ___________________________________________________________ Date: 17.09.2008 ___________________________________________________________ We have perused the application for condonation of delay. We are satisfied that sufficient cause has been shown to condone the delay of 71 days. Hence, delay is condoned. The application being G. A. No.2942 of 2008 is allowed.
After considering the facts and circumstances of the case and after hearing the learned Advocate for the appellant, we find that the issues involved in this matter has already been settled by the Hon'ble Supreme Court in the case of Dilip N. Shroff vs. JCIT reported in 291 ITR 519.
Hence, we do not find any reason to interfere with the order so passed by the learned Tribunal nor we find that any substantial question of law is involved in this appeal. Accordingly, the appeal is dismissed.2
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