Calcutta High Court
Commissioner Of Income Tax vs Ganeshbari Tea Co. (P) Ltd on 7 September, 2015
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
ORIGINAL SIDE
ITA 20 of 2010
COMMISSIONER OF INCOME TAX, KOLKATA-II,KOLKATA
Versus
GANESHBARI TEA CO. (P) LTD.
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE MIR DARA SHEKO
Date : 7th September, 2015.
Mr. M. P.Agarwal, Adv.
The Court : This appeal, preferred under Section 260A of the
Income Tax Act, 1961 against the order dated 21st August, 2009 passed
by the Income Tax Appellate Tribunal "C" Bench, Kolkata in ITA No.
1009(Kol)of 2008 for the assessment year 2005-06, was admitted on
the following substantial question :
" Whether, on the facts and in circumstances of the case,
the Income-tax Appellate Tribunal is correct in deleting
the disallowance of cess on green tea leaves amounting
to Rs.7,49,577 in view of the decision of the Hon'ble
Gauhati High Court in case of Jorhat Group Ltd. v. AITO
226 ITR 622?"
2
It is submitted by Mr. Agarwal, the learned advocate for
the appellant that the issue stands covered against the
appellant/revenue in view of the order of the Supreme Court dated 6th
August, 2015 passed in Civil Appeal No.1105 of 2006 [ Commissioner
of Income Tax vs. M/s. Apeejay Tea Co. Ltd.] wherein the Supreme
Court of India, after considering the scope of Rule 8, had held that
the High Court had rightly interpreted the scope of Rule 8 of the
Income Tax Rules, 1962.
We find since the issue stands covered by the order of
the Supreme Court dated 6th August, 2015 passed in Civil Appeal
No.1105 of 2006 [ Commissioner of Income Tax vs. M/s. Apeejay Tea
Co. Ltd.] in favour of the assessee, the question is answered in
the affirmative, against the appellant/revenue and in favour of the
respondent/assessee.
The appeal is dismissed.
(SOUMITRA PAL, J.) (MIR DARA SHEKO, J.) sm