Calcutta High Court
Commissioner Of Income Tax ... vs Messers Ual Industries Limited on 7 April, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta
GA No. 797 OF 2010
I.T.A.T. No. 6 of 2010
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX (CENTRAL)-III, KOLKATA
Versus
MESSERS UAL INDUSTRIES LIMITED
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
The Hon'ble JUSTICE KALIDAS MUKHERJEE
Date : 7th April, 2010.
The Court :-Having heard Ms. Anwari Quereshi, Learned Counsel
for the appellant and having gone through the impugned judgment and
order we are of the view that substantial question of law is involved in this
matter.
Hence, we admit the appeal on the following point of law ;-
i) Whether on the facts and in the circumstances of the case
the Income Tax Appellate Tribunal was justified in
allowing deduction under Section 80IB without
considering the facts and provisions of law ?
Mr. Khaitan, Learned Counsel appearing for the respondent
waives the service of Notice-of-Appeal.
Therefore, hearing of the Appeal be expedited 2 Let the requisite number of paper books be filed within eight weeks from date. Needless to mention, copy of such paper book be supplied to the Learned Advocate-on-record of Mr. Khaitan, as and when the same are filed.
Liberty to mention.
All parties are to act on a xerox signed copy of this order on the usual undertakings.
(KALYAN JYOTI SENGUPTA, J.) (KALIDAS MUKHERJEE, J.) GH.