ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA No. 106 of 2004 C. E. S. C. LTD. Versus COMMISSIONER OF I.TAX, KOLKATA-II BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE SHIB SADHAN SADHU Date : 26th November, 2014. Mr.J.P.Khaitan, Sr.Adv. Md. Nizamuddin, Adv. Court : Both Mr. Khaitan, learned senior Advocate for appellant and Md. Nizamuddin, learned Advocate for revenue have assured us that same question of law is involved as in case of ITA No. 105 of 2004 (CESC Ltd. vs. Commissioner of Income Tax, Kolkata-II), which we have disposed of today by judgment and order allowing appeal. We therefore, direct that judgment and order passed in ITA No. 105 of 2004 shall also apply mutatis mutandis. appeal is thus allowed. (GIRISH CHANDRA GUPTA, J.) (SHIB SADHAN SADHU, J.) km C. E. S. C. Ltd. v. Commissioner of I.Tax, Kolkata-II