C.I.T.Wb-II Calcutta v. M/s Arnes Pvt.Ltd - 2014-LL-0909-45

Citation	2014-LL-0909-45
Appellant Name	C.I.T.Wb-II Calcutta
Respondent Name	M/s Arnes Pvt.Ltd.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	09/09/2014
Judgment	View Judgment
Bot Summary:	For Appellant/Petitioner : Md.Nizamuddin,Advocate The Court : From the Paper Book we find that no question of law has been formulated on which this instant appeal requires to be admitted. Since it is an appeal of 1999, perusing the grounds particularly Ground No.II we feel that the question should have been raised in the following manner : Whether the conclusion arrived at by the Tribunal for allowing the claim of the assessee to the extent of Rs.5,70,000/- out of Rs.8 lakhs as debt for acquiring the property in question though no document or record was 2 furnished before the Tribunal in that regard, the finding of the Tribunal is wholly perverse Heard Mr.Nizamuddin, learned advocate for the appellant/revenue. We find that the Tribunal in detail had considered the issue in paragraph 4 of the impugned order. No substantial question of law arises and accordingly, the appeal is dismissed. Urgent certified copy of this order, if applied for, be given to the parties on priority basis.

ORDER SHEET ITA 83 of 1999 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T.WB-II CALCUTTA Versus M/S ARNES PVT.LTD. BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE DEBANGSU BASAK Date : 9th September, 2014. For Appellant/Petitioner : Md.Nizamuddin,Advocate Court : From Paper Book we find that no question of law has been formulated on which this instant appeal requires to be admitted. Since it is appeal of 1999, perusing grounds particularly Ground No.II we feel that question should have been raised in following manner : Whether conclusion arrived at by Tribunal for allowing claim of assessee to extent of Rs.5,70,000/- out of Rs.8 lakhs as debt for acquiring property in question though no document or record was 2 furnished before Tribunal in that regard, finding of Tribunal is wholly perverse ? Heard Mr.Nizamuddin, learned advocate for appellant/revenue. We find that Tribunal in detail had considered issue in paragraph 4 of impugned order. Therefore, no substantial question of law arises and accordingly, appeal is dismissed. Urgent certified copy of this order, if applied for, be given to parties on priority basis. (SOUMITRA PAL, J.) (DEBANGSU BASAK, J.) ssaha AR(CR) C.I.T.Wb-II Calcutta v. M/s Arnes Pvt.Ltd

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