ORDER SHEET ITA No. 315 of 2005 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. KOLKATA I Appellan Versus BHARAT CALCINERS LTD. Respondent BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE DEBANGSU BASAK Date : 10th September, 2014. For Appellant : Mr. O. P. Dube, Advocate Court : This appeal has been preferred under section 260A of Income Tax Act, 1961 by appellant/revenue against order of Income Tax Appellate Tribunal, E Bench, Kolkata dated 4th March, 2005 in ITA No. 50/Kol/2004 relating to assessment year 2000-2001 on following question : Whether in facts and circumstances of case Learned Income Tax Appellate Tribunal erred in allowing deduction of hire charges, received by respondent from pay-loaders and dumpers as business income under Section 90IA of Income Tax Act, 1961? Heard Mr. Dube. Perused impugned order under challenge, particularly penultimate paragraph. We find no substantial question of law arises out of order under challenge. Therefore application and appeal are dismissed. (SOUMITRA PAL, J.) (DEBANGSU BASAK, J.) msen C.I.T. Kolkata I v. Bharat Calciners Ltd