Calcutta High Court
Ganesh Narayan Brijlal Ltd vs Commissioner Of Income Tax on 16 December, 2010
Author: Kalyan Jyoti Sengupta
Bench: Kalyan Jyoti Sengupta, Kanchan Chakraborty
ITA NO.225 OF 2005
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
GANESH NARAYAN BRIJLAL LTD.
-VS-
COMMISSIONER OF INCOME TAX, W.B.
BEFORE:
The Hon'ble JUSTICE KALYAN JYOTI SENGUPTA
And The Hon'ble JUSTICE KANCHAN CHAKRABORTY Date : 16th December, 2010.
The Court : The appeal relating to Assessment Years 1996-1997 and 1997-1998 is admitted on the following substantial questions of law:
"(i) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is not entitled to deduct occupiers' share of Corporation Tax from the total amount of rent collected from tenants 2 for the purpose of determining income chargeable under the head "Income from House Property";
(ii) Whether the Tribunal was right in holding that in view of insertion of Calcutta Municipal Corporation Act, 1980 the judgment delivered in the case of CIT -vs- Gillanders Arbuthnot & Co. Ltd., cannot be made applicable in the facts of the case of the assessee;
(iii) Whether there was any distinguishing features in the provisions of the Calcutta Municipal Act, 1951 and Calcutta Municipal Corporation Act, 1980 so as to disentitle the assessee to claim deduction of the occupiers' share of Corporation Tax in the computation of House Property income;
(iv) Whether the Tribunal has correctly distinguished the provisions of Calcutta Municipal Act, 1951 and Calcutta Municipal Corporation Act, 1980 in order to hold that occupiers' share of Corporation Tax is to be included in determining the income chargeable under the head "Income from House Property"."
The appellant shall file the requisite number of paper books within one month after reopening.
The department is directed to issue the notice of appeal. 3 This appeal will be heard with ITA No.226 of 2005 analogously on the same point.
(KALYAN JYOTI SENGUPTA, J.) (KANCHAN CHAKRABORTY, J.) tk