Calcutta High Court
Commissioner Of Income Tax vs Cement Manufacturing Co.Ltd on 19 November, 2014
Author: Soumitra Pal
Bench: Soumitra Pal, Arindam Sinha
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
G.A.No.3266 of 2014
ITAT 130 OF 2014
COMMISSIONER OF INCOME TAX,CENTRAL-II,Kolkata
Versus
CEMENT MANUFACTURING CO.LTD
And
G.A.No.3272 of 2014
ITAT 131 OF 2014
COMMISSIONER OF INCOME TAX, CENTRAL-II,Kolkata
Versus
CEMENT MANUFACTURING CO.LTD.
And
G.A.No.3274 of 2014
ITAT 136 OF 2014
COMMISSIONER OF INCOME TAX, CENTRAL-II,Kolkata
Versus
CEMENT MANUFACTURING CO.LTD
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE ARINDAM SINHA
Date : 19th November, 2014.
For Appellant/Petitioner : Mr.R.N.Bandyopadhyay,Advocate
For Respondent/assessee : Mr.J.P.Khaitan,Senior Advocate
Mr.S.Das,Advocate Mr.A.Chaudhary,Advocate The Court : Heard Mr.Bandyopadhyay, learned advocate for the appellant and Mr.J.P.Khaitan, learned Senior Advocate for the respondent/assessee.
It appears that the first of these matters relate to assessment years 2006-07 and 2007-08 in which a prior assessment was the subject matter of challenge before the Tribunal from which an appeal was sought to be preferred in this Court. By order dated 9th September, 2014 in ITAT No.72 of 2014 this Court held lack of jurisdiction and had 2 granted liberty to the appellant/revenue to present the appeal before the jurisdictional High Court exercising jurisdiction over the concerned Tribunal.
The consequences of whether such appeal was preferred by the revenue or if preferred, the outcome thereof has a bearing on these matters.
Hence, time is granted to Mr.Bandyopadhyay to obtain instruction and inform this Court on 18th December, 2014 when these matters should be listed as "New Application".
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) ssaha AR(CR)