ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA No. 399 of 2006 COMMISSIONER OF INCOME TAX KOL IV Versus M/S. RIGA SUGAR CO. LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 23rd February, 2015. For appellant : Mr. S. N. Dutta, Adv. For Respondent : Mr. J. P. Khaitan, Sr. Adv. with Mr. A. Sen with Mr. B. Mal, Advocates Court : Mr. Dutta submitted that there are two points involved in appeal which are by this time covered against revenue by judgments of this Court and Supreme Court. In that view of matter, appeal has now become infructuous. His submissions are recorded. appeal is disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Commissioner of Income Tax, Kol IV v. M/s. Riga Sugar Co. Ltd