ORDER SHEET ITA No.122 of 2000 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. (CENTRAL-I) CAL Versus ZENITH TEA BROKERS (P) LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA AND Hon'ble JUSTICE ARINDAM SINHA Date: 29th January, 2015 Md. Nizumuddin, Adv. ..for appellant point involved in this case is whether expenditure on account of rental incurred by assessee is expenditure proper in spite of fact that rental was in respect of warehouse, which according to Revenue was never used. It is, however, not disputed that warehouse was maintained for purpose of business and it was kept ready for use. Similar point was decided earlier by this Court in favour of assessee in ITA No.30 of 2014 (Commissioner of Income Tax, Kol-IV, 2 Kolkata vs. East India Pharmaceuticals Works Limited) by order dated 16th January, 2015. In view of above, we do not find why appeal will be admitted. appeal is, therefore, dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) AKGoswami C.I.T. (CENT.-I) Cal v. Zenith Tea Brokers (P) Ltd