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Calcutta High Court

S. K. Bothra & Sons (Huf) vs Income Tax Office Ward on 18 August, 2008

Author: Pinaki Chandra Ghose

Bench: Pinaki Chandra Ghose

                             ITA No. 175 of 2003
                            G.A.No. 2082 of 2008

                IN THE HIGH COURT AT CALCUTTA

   Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction

                     ORIGINAL SIDE


S. K. BOTHRA & SONS (HUF)                  Plaintiff/Petitioner/Applicant

    Versus

INCOME TAX OFFICE WARD                     Defendant/Respondent

BEFORE:

The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 18th August, 2008.
The Court :- After hearing the learned Counsel for the appellant petitioner the appeal is admitted and the following substantial questions of law is referred for adjudication:
"1.Whether the Tribunal was justified in law in upholding the order of assessment passed after taking into consideration Departmental Inspector's report, copy of which was not supplied to the appellant?
2. Whether the Tribunal was justified in law in upholding the addition of Rs.15,00,000/- on account of principal and disallowance of Rs.2,84,602/- on account of interest in respct of loans taken by the appellant from and repaid to income tax assessees by account payee cheques and confirmed by them and the purported findings of the Tribunal in that behalf are arbitrary, unreasonable and perverse?"

Let the Paper Book be filed within 8 weeks from date. Let the appeal be listed for hearing 12 weeks hence.

All parties concerned are to act on a signed copy of the minutes 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.) dg/