ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA No. 694 of 2004 WARREN TEA LTD. Versus COMMISSIONER OF INCOME TAX - II BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 28th January, 2015. Mr.J.P.Khaitan, Sr.Adv. Mr.R.K.Jain, Adv. Ms.Anupa Banerjee, Adv and Mr.A.Chatterjee, Adv. Mr.P.K.Bhowmick, Adv. Court : Mr. Khaitan, learned senior Advocate appearing for appellant very fairly submits that issue is decided against his client by judgment of Supreme Court in case of T.S. Balaram following which this Court to which one of us was party, dismissed appeal upholding order of learned Tribunal in case of CIT, Kolkata vs. Warren Tea Ltd. which incidentally is same assessee. We are told that order is also common order. Therefore, this appeal is dismissed. dismissal is solely on basis that power under section 154 of Income Tax Act could not have been exercised in facts of case. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) km Warren Tea Ltd. v. Commissioner of Income-tax - II