Calcutta High Court
Commissioner Of Income Tax vs M/S. Ori Plast Ltd on 5 October, 2010
Author: Sengupta
Bench: Sengupta
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
Original Side
Present :
The Hon'ble Justice Sengupta
And
The Hon'ble Justice Kanchan Chakraborty
05.10.2010
ITA 71 of 2005
Commissioner of Income Tax, Kolkata-II, Kolkata
Vs.
M/s. Ori Plast Ltd.
The Court :- The appeal is admitted on the following substantial questions of law
relating to Assessment Year 1997-98 :-
"i ) Whether, on the facts and in the circumstances of the case, the order of the Income-tax
Appellate Tribunal deleting the addition of suppressed sales of Rs. 65,26,647/- is perverse on facts
and erroneous in law ?
ii) Whether, on the facts and in the circumstances of the case, the order of the Income-tax
Appellate Tribunal deleting the addition of Rs. 31,589, being value of opening stock of footballs,
neither shown as sales nor as closing stock, is perverse on facts and erroneous in law. ?"
Let requisite number of paper books be filed within two months from date.
Notice of appeal be served by the department upon the respondent.
All parties shall act on a xerox signed copy of this order on usual undertaking.
(Sengupta, J.) (Kanchan Chakraborty, J.) ANC.