Calcutta High Court
Commissioner Of Income Tax vs M/S. Bharat Mata Rice Mill on 6 January, 2009
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 818 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
COMMISSIONER OF INCOME TAX, BURDWAN
Versus
M/S. BHARAT MATA RICE MILL
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE
The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 6th January, 2009.
The Court : We have heard the learned counsel who in his usual fairness submits before us that the tax effect in this matter is hit by the CBDT circular issued by the Board and the tax effect is much less than Rs. 5 lakhs.
Accordingly, we do not find any reason to admit this appeal since it is hit by the CBDT circular and furthermore, no substantial question of law is also involved in this matter to admit this appeal. Hence, the appeal is dismissed.
All parties concerned are to act on a xerox signed copy of this order on the usual undertakings.
Urgent xerox 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.) kc.
R.O.(ct.)