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Calcutta High Court

M/S. Unicorn Industries vs Principal Commissioner Of Income Tax on 1 December, 2023

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

ORDER                                              OD - 16 to 21

               IN THE HIGH COURT AT CALCUTTA
              SPECIAL JURISDICTION (INCOME TAX)
                        ORIGINAL SIDE



                         ITA/51/2019
                   M/S. UNICORN INDUSTRIES
                            VERSUS
            PRINCIPAL COMMISSIONER OF INCOME TAX

                            WITH

                         ITA/52/2019
                   M/S. UNICORN INDUSTRIES
                            VERSUS
        PRINCIPAL COMMISSIONER OF INCOME TAX, KOL - 01

                            WITH

                         ITA/53/2019
                   M/S. UNICORN INDUSTRIES
                            VERSUS
            PRINCIPAL COMMISSIONER OF INCOME TAX

                            WITH

                         ITA/54/2019
                   M/S. UNICORN INDUSTRIES
                            VERSUS
        PRINCIPAL COMMISSIONER OF INCOME TAX, KOL - 01

                            WITH

                         ITA/57/2019
                M/S. UNICORN INDUSTRIES
                         VERSUS
    PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - I

                            WITH
                                       2




                                 ITA/55/2019
                     M/S. UNICORN INDUSTRIES
                              VERSUS
        PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 1


  BEFORE:
  The Hon'ble Justice SURYA PRAKASH KESARWANI
  The Hon'ble Justice RAJARSHI BHARADWAJ
  Date : 1st December 2023.

                                                                   Appearance:
                                                  Mr. J.P. Khaitan, Sr. Advocate
                                               Mr. Akhilesh Kr. Gupta, Advocate
                                                     Ms. Swapna Das, Advocate
                                                                ... for appellant.
                                                       Mr. Tilak Mitra, Advocate
                                                               ... for respondent.

Heard Sri J.P. Khaitan, learned senior advocate, assisted by Sri Akhilesh Kr. Gupta, learned counsel for the appellant, and Sri Tilak Mitra, learned senior standing counsel for the respondent / Income Tax Department.

This appeal was admitted by order dated 16.04.2019, on the following substantial questions of law:-

i. Whether on the facts and in the circumstances of the case, it is an admitted fact that the subject pan masala is without any tobacco content?

ii. If the answer to the first question is in the affirmative, whether pan masala without any tobacco content will fall within the purview of Entry 1 of Part A of the Thirteenth Schedule to the Income Tax Act, 1961?

Learned counsel for the appellant submits that the appellant unit started production of Pan Masala (without tobacco) from June 2006 and claimed exemption under Section 80IC(2)(a) of the Income Tax Act, 1961. He submits that the appellant unit is in Sikkim and therefore, Part-A of the Thirteenth Schedule containing list of articles or things (negative list), which does not contain Pan Masala, would attract. The product of the appellant does not contain tobacco and therefore, it is neither tobacco nor a tobacco product.

Learned counsel for the respondent seeks time to prepare the case. As prayed by learned counsel for the respondent, list on 13th December 2023.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar