Calcutta High Court
Principal Commissioner Of Income Tax vs M/S.Rajrani Exports Pvt. Ltd on 17 November, 2021
Author: T. S. Sivagnanam
Bench: T. S. Sivagnanam, Hiranmay Bhattacharyya
1
OD-52
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income tax)
ORIGINAL SIDE
IA No.GA 2 of 2017 (Old No. GA 744 of 2017)
In
ITAT 77 of 2017
PRINCIPAL COMMISSIONER OF INCOME TAX, 3, KOLKATA
Vs
M/S.RAJRANI EXPORTS PVT. LTD
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
AND
The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
Date : 17th November, 2021.
Appearance:
Mr. Debasish Chowdhury, Adv.
...for the appellant.
Mr. J.P.Khaitan, Sr. Adv.
Mr. Pratyush Jhunjhunwala, Adv.
Mr. R.L. Mitra, Adv.
...for the respondent.
The Court : Heard Mr. Debasish Chowdhury, learned Counsel appearing for the appellant/Revenue and Mr. J.P. Khaitan, learned Senior Counsel appearing for the respondent/assessee.
The appeal is admitted on the following substantial questions of law :
i) Whether on the facts and circumstances of the case, the Learned Tribunal erred in facts as well as in law in holding that blending of tea is a manufacturing activity relying on the decision of the Learned Tribunal Special Bench of Madhu Jayanti International in ITA No. 1463/Kol/2007 without considering the various decisions of the Hon'ble High Court wherein it was held that blending of tea is not manufacturer?2
ii) Whether on the facts and circumstances of the case, the Learned Tribunal erred in facts as well as in law in holding that expenditure incurred by the assessee company on overseas educational of Sri Amit Kesara was an allowable business expenditure by disregarding that the said Amit Kesara is not an employee of the assessee and the said expenses is not wholly and exclusively for the purpose of business?
The appellant is directed to file requisite number of informal paper book prepared out of Court within eight weeks from date and serve copies of the same on the learned standing counsel for the respondent/assessee.
List the appeal for hearing after twelve weeks. All other formalities including settlement of index are dispensed with.
Since the respondent is represented by their learned Counsel, service of notice of appeal on them is dispensed with.
The application being IA No.GA 2 of 2017 (Old No. GA 744 of 2017) is disposed of.
(T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) s.pal/pa.