ORDER SHEET ITA No.761 of 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C. I. T. - XII, KOLKATA Versus PEEAM COMPANY BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 22nd August, 2014. Appearance: Mr. M.P. Agarwal, Adv. Court : This appeal under Section 260A of Income Tax Act, 1961 preferred by appellant-revenue against order of Income Tax Appellate Tribunal, C Bench, Calcutta, dated 3.6.2004 in I.T.A. No.618 (Kol) of 2004, for assessment year 2000-01. We find that issue relates to applicability of Section 199 of Income Tax Act, 1961 as it stood for assessment year 2000-01. Heard Mr. M.P. Agarwal, learned Advocate, for appellant-revenue. In our view, no substantial question of law arises after order of Tribunal. Therefore, appeal is dismissed. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) cs C.I.T.-XII, Kolkata v. Peeam & Co