ORDER SHEET ITA NO.168 OF 2009 IN HIGH COURT AT CALCUTTA Special Jurisdiction(Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME-TAX, KOLKATA-III Versus BALAJI LOGS PRODUCTS PVT. LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 12th February, 2015. MR.R.SINHA,ADVOCATE MR.ANIKET MITRA,ADVOCATE Court : appeal was admitted on 28th January, 2010 against order passed by learned Tribunal in respect of assessment years 2004-2005 and 2005-2006. following question was framed: 2 Whether on facts and circumstances of instant case tribunal was justified in law to hold for assessment years 2004-2005 and 2005-2006 respectively that interest income earned from fixed deposits made by assessee out of business proceeds be termed as income derived from business for considering deductions under section 80 IB of said Act. Mr.Sinha submitted that question in this appeal is already covered by earlier judgments in favour of assessee. His submission is recorded and appeal is disposed of. documents showing service produced by Mr.Sinha be kept on record. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sb. Commissioner of Income-tax, Kolkata - III v. Balaji Logs Products Pvt. Ltd