Commissioner I. Tax, Central-I v. J. K. Corporation Ltd
[Citation -2014-LL-1215-19]

Citation 2014-LL-1215-19
Appellant Name Commissioner I. Tax, Central-I
Respondent Name J. K. Corporation Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 15/12/2014
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: Re: GA No. 2803 of 2002 The Court : Perused the application being GA No. 2803 of 2002 for condoning the delay of 47 days in preferring appeal under Section 260A of the Income Tax Act, 1961 from the order dated 18th October, 2001 passed by the Income Tax Appellate Tribunal B Bench, Kolkata, in ITA No. 1490/Cal/1997 for the Assessment Year 1993-94. The delay in preferring appeal is condoned. The application for condonation of delay is allowed. RE: ITA No. 142 of 2002 Perused the order dated 18th October, 2001 passed by the Tribunal. We find therefrom the parties had agreed the issue is squarely covered in favour of the assessee by the Tribunal s order dated 9th June, 1994 in the case of the assessee itself for the Assessment Year 1992-93. Mr. Dudhoria submits, on instruction, no appeal had been preferred from that order of the Tribunal. In view of such submission, no substantial question of law is involved.


ORDER SHEET GA No. 2803 of 2002 ITA No. 142 of 2002 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER I.TAX, CENTRAL-I Versus J. K. CORPORATION LTD. BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 15th December, 2014. Appearance: Mr. P. Dudhoria, Adv. Re: GA No. 2803 of 2002 Court : Perused application being GA No. 2803 of 2002 for condoning delay of 47 days in preferring appeal under Section 260A of Income Tax Act, 1961 from order dated 18th October, 2001 passed by Income Tax Appellate Tribunal B Bench, Kolkata, in ITA No. 1490/Cal/1997 for Assessment Year 1993-94. Causes shown are sufficient. Therefore, delay in preferring appeal is condoned. application for condonation of delay is allowed. RE: ITA No. 142 of 2002 Perused order dated 18th October, 2001 passed by Tribunal. We find therefrom parties had agreed issue is squarely covered in favour of assessee by Tribunal s order dated 9th June, 1994 in case of assessee itself for Assessment Year 1992-93. Mr. Dudhoria submits, on instruction, no appeal had been preferred from that order of Tribunal. In view of such submission, no substantial question of law is involved. Hence, appeal is dismissed. 2 Since we have not gone into questions of service, Department is directed to serve copy of this order on respondent within fortnight from sending down of record. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) cs. Commissioner I. Tax, Central-I v. J. K. Corporation Ltd
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