Calcutta High Court
Commissioner Of Income Tax vs M/S Champion Commercial Co.Ltd on 28 June, 2013
Author: Indira Banerjee
Bench: Indira Banerjee, Anindita Roy Saraswati
ORDER SHEET
G.A. No. 879 of 2013
I.T.A.T. No. 75 of 2013
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOLKATA-IV Appellant
Versus
M/S CHAMPION COMMERCIAL CO.LTD Respondent
BEFORE:
The Hon'ble JUSTICE INDIRA BANERJEE
-And-
The Hon'ble JUSTICE ANINDITA ROY SARASWATI Date : 28th June, 2013.
For Appellant : Ms. Asha Gourisaria Ghutghutia, Adv.
For Respondent : Mr. Ananda Sen with Mr. Anuran Samanta, Advs.
The appeal is admitted on the following questions of law which are of substantial importance and will affect innumerable assessments :-
i) What is the true scope and ambit of Rule 8D(2)(ii) of the Income Tax Rules, 1962?
ii) Is there any inherent inconsistency or contradiction in Rule 8D(2)(ii) if the said rule as understood as per its plain meaning?
iii) Whether the learned Tribunal applied the correct legal principle in passing the judgement and order impugned in the appeal before us?2
Since the appeal is admitted on the pure questions of law, copies of the application being G.A. No. 879 of 2013 and the memorandum of appeal being I.T.A.T. No. 75 of 2013 may be treated as informal paper books.
The appeal be listed for hearing on 16th July, 2013. All formalities are dispensed with including formal service of notice of appeal.
All parties concerned are to act on a signed photocopy of this order on the usual undertakings.
(INDIRA BANERJEE, J.) (ANINDITA ROY SARASWATI, J.) K. Banerjee A.R. [C.R.]