Commissioner of Income-tax, Central - I v. M/s. Binani Cement Ltd - 2014-LL-0901-26

Citation	2014-LL-0901-26
Appellant Name	Commissioner of Income-tax, Central - I
Respondent Name	M/s. Binani Cement Ltd.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	01/09/2014
Judgment	View Judgment
Bot Summary:	The Court: This appeal has been preferred under Section 260A of the Income Tax Act, 1961 from the order dated 15th May, 2009 passed by the Income Tax Appellate Tribunal A Bench, Kolkata in I.T.A. No.1421/2008 for the assessment year 2002-2003 on the following questions. A) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in law in confirming the order of the C.I.T. in deleting the addition of Rs.6,03,42,877/- on account of commission payment due to failure on the part of the assessee to furnish 2 explanation regarding the nature of service rendered by the recipient of the commissions and justifiability of the claim. B) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in law in confirming the order of the C.I.T. in deletion of addition made as per section 14A without considering the provisions of sub-section 3 of section 14A of the Income Tax Act. Heard Mr. Ranjan Sinha learned Advocate for the appellant-revenue and Mr. J.P. Khaitan learned Senior Advocate for the respondent-assessee. We find that the Tribunal while dismissing the appeal preferred by the revenue had relied on the order passed by the CIT(A) which is principally on an adjudication of facts made by the CIT(A). The Tribunal found accordingly on such fact situation from which we find no substantial question of law arises. Urgent certified photocopy of this order, if applied for, be supplied to the parties subject to compliance of all formalities.

ORDER SHEET ITA No.286 of 2009 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL-I Versus M/S. BINANI CEMENT LTD. BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 1st September, 2014. Appearance: Mr. R.K. Sinha, Adv. . . .for appellant. Mr. J.P. Khaitan Sr. Adv. Mr. Moloy Dhar, Adv. Mr. A.K. Dey, Adv. . . .for respondent. Court: This appeal has been preferred under Section 260A of Income Tax Act, 1961 from order dated 15th May, 2009 passed by Income Tax Appellate Tribunal Bench, Kolkata in I.T.A. No.1421 (Kol)/2008 for assessment year 2002-2003 on following questions. a) Whether on facts and in circumstances of case learned Tribunal was justified in law in confirming order of C.I.T. (A) in deleting addition of Rs.6,03,42,877/- on account of commission payment due to failure on part of assessee to furnish 2 explanation regarding nature of service rendered by recipient of commissions and justifiability of claim. b) Whether on facts and in circumstances of case learned Tribunal was justified in law in confirming order of C.I.T. (A) in deletion of addition made as per section 14A without considering provisions of sub-section 3 of section 14A of Income Tax Act. Heard Mr. Ranjan Sinha learned Advocate for appellant-revenue and Mr. J.P. Khaitan learned Senior Advocate for respondent-assessee. We find that Tribunal while dismissing appeal preferred by revenue had relied on order passed by CIT(A) which is principally on adjudication of facts made by CIT(A). Tribunal found accordingly on such fact situation from which we find no substantial question of law arises. Therefore, appeal and application are dismissed. Urgent certified photocopy of this order, if applied for, be supplied to parties subject to compliance of all formalities. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) cs/ Commissioner of Income-tax, Central - I v. M/s. Binani Cement Ltd

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