Calcutta High Court
Commissioenr Of Income Tax vs M/S. Hindustan Dealers Ltd on 12 March, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
ITA No. 74 of 2008
GA NO. 357 OF 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [INCOME TAX]
ORIGINAL SIDE
COMMISSIOENR OF INCOME TAX, KOLKATA-II
Versus
M/S. HINDUSTAN DEALERS LTD.
For the appellant : MR. D.K.SHOME, ADVOCATE.
For Defendant/Respondent :
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE AND The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 12th March, 2008.
The Court : After hearing the learned advocate appearing on behalf of the appellant, the application for admission of the appeal is admitted and the following substantial question of law as referred for adjudication :
"Whether on the facts and in the circumstances of the case ITAT passed its decisions without any sanction of I.T. Act, 1961 and ignoring material and relevant fact by quashing the order u/s 263 and treating the revised return as valid, even though filed beyond the prescribed time and after completion of assessment proceedings."
Let paper book be prepared by the appellant and be served upon the respondent within eight weeks from date.
Let the appeal appear ten weeks hence. 2 All parties concerned are to act on a signed xerox copy of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) pkd.
RO[ct]