Calcutta High Court
Income Tax vs M/S. Eih Limited on 1 February, 2023
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
O-65
ITAT/230/2022
IA No.GA/2/2022
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF
INCOME TAX-1, KOLKATA
-Versus-
M/s. EIH LIMITED
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 1st February, 2023
Appearance :
Mr. Soumen Bhattacharyya, Adv.
...for the appellant.
Mr. Asim Chowdhury, Adv.
Mr. Soham Sen, Adv.
...for the respondent.
The Court : We have heard Mr. Soumen Bhattacharyya, learned standing counsel for the appellant/revenue and Mr. Soham Sen, learned Advocate for the respondent/assessee.
Learned Advocate for the revenue has re-framed the substantial questions of law which are as follows, copy of the same has been furnished to the learned Advocate for the respondent/assessee who seeks time to get instruction and make submission on the same.
2
"i) Whether the Learned Tribunal has committed substantial error in law by holding that the amended provision of Section 271AA of the Income Tax Act, 1961 which came by the Finance Act, 2021 w.e.f. 01.07.2012 was not applicable for the Assessment Year 2011-12 ?
ii) Whether the Learned Tribunal has committed substantial error in law by holding that defaults committed by the Assessee for the Assessment Year 2011-12 were not covered by the provision of Section 271AA of the Act ?"
List the appeal (ITAT/230/2022) in the monthly list of March, 2023.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) A/s./S.Das