ORDER SHEET ITA NO.665 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction(Income Tax) ORIGINAL SIDE C. I. T. KOLKATA - II Versus DERBY TEA INDUSTRIES LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 5th February, 2015. MR.S.B.SARAF,ADVOCATE APPEARS Court : assessee claimed deductions on account of expenditure incurred in making additions to fixed asset. assessing officer refused to allow deduction. In appeal preferred by assessee, C.I.T.(Appeals) allowed deductions 2 and learned Tribunal has upheld that order. It is against this order that revenue has come up. Mr.Saraf did not dispute fact that question essentially was question of fact. No question of law was brought to our notice. In that view of matter, we refuse to admit appeal, which is accordingly dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sb. C. I. T. Kolkata - II v. Derby Tea Industries Ltd