Calcutta High Court
Commissioner Of Income Tax vs Alok Nath Ghosh on 27 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 649 of 2008
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA-V Plaintiff/Petitioner/Applicant
Versus
ALOK NATH GHOSH Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 27th August, 2008.
The Court :- We are satisfied with the grounds made in the petition for condonation of delay. Hence delay is condoned. Accordingly, the application being G.A.No. 2704 of 2008 is allowed.
It appears that in this matter tax effect is much less than Rs.4 lacs which is hit by the Circular of CBDT dated 30th November, 2005. Moreover, in our opinion no substantial question of law is involved in this matter. Hence we dismiss the appeal being ITA No. 649 of 2008. 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/