Calcutta High Court
Commissioner Of Income Tax vs M/S. P.C. Chandra Holdings Pvt. Ltd on 21 August, 2014
Author: Manjula Chellur
Bench: Manjula Chellur
1
ORDER SHEET
GA No. 1497 of 2014
ITAT No. 44 of 2014
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction {Income-Tax}
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOL-IV, KOLKATA
Versus
M/S. P.C. CHANDRA HOLDINGS PVT. LTD.
BEFORE:
The Hon'ble CHIEF JUSTICE MRS. MANJULA CHELLUR
The Hon'ble JUSTICE BANERJEE
Date : 21st August, 2014.
Appearance:
Mr. P. Dhudhoria,ld. Advocate for the appellant.
Mr. J. P. Khaitan,Sr. Advocate for the respondent.
The Court :- This appeal would arise out of an order passed by the Income-tax Appellate Tribunal, C-Bench, Kolkata. The appeal would be heard on the following question of law:
"Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in upholding the order of CIT(A) in deleting the addition of Rs.1,60,00,000/- made by the Assessing Officer under section 2(22)(e) of the Income Tax, 1961?"
As the parties are represented by the respective Counsel, service of notice of appeal is dispensed with. 2
The appellant is directed to file requisite number of informal paper books incorporating all papers and documents used before the Tribunal within 2 weeks after ensuing Puja Vacation. As soon as paper book is filed, place it for hearing. In default, place it for final order.
GA 1497 of 2014 is, thus, disposed of without any order as to costs.
( MANJULA CHELLUR,CJ.) (BANERJEE, J.) dg/