Calcutta High Court
Commissioner Of Income Tax Kol-Ii vs Texmaco Ltd on 2 March, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 60 of 2011
G.A.608 of 2011
IN THE HIGH COURT AT CALCUTTA
Civil Appellate Jurisdiction
Original Side
COMMISSIONER OF INCOME TAX KOL-II Appellant
Versus
TEXMACO LTD. Respondent
For Appellant : Mr. P.Dudhoria, Advocate For Respondent :
BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 2nd March, 2011.
THE COURT : This appeal will be heard on the following substantial question of law :-
Whether the learned Tribunal below committed substantial error of law in upholding the order of Commissioner of Income-tax dismissing the Revenue's appeal by relying upon the judgment of the Tribunal for the assessment year 2006-07 without appreciating the fact that the appeal under section 260A of the Income-tax Act 1961 is 2 pending in respect of the said assessment year and the said decision cannot be binding for a subsequent period.
Let notice of this appeal be served by the Department on the respondent in usual course.
Let requisite numbers of informal paper book containing all relevant papers used before the authority below be filed within two months from date. In default, the appeal will stand dismissed. Liberty to mention after filing of paper book for inclusion in the hearing list.
Photostat certified copy of this order be made available to the parties upon compliance of usual formalities.
( BHATTACHARYA, J.) ( DR. SAMBUDDHA CHAKRABARTI, J.) Rsg.
AR(CR)