ITA No.533 of 2007 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA - I Versus M/S. LANDIS & GYR LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 10th March, 2015. Appearance: Mr. M. P. Agarwal, Adv. ..for appellant Mr. S. Das, Adv. ..for respondent Court : Mr. Agarwal, learned advocate appearing for appellant submitted that point involved in appeal is already covered by judgment of Apex Court in case of Commissioner of Income Tax vs. Tulsyan Nec Ltd., reported in (2011) 330 ITR 226 (SC) and also in case of Commissioner of Income Tax vs. Sage Metals Ltd., reported in (2013) 354 ITR 675 (SC). He added that based on aforesaid judgments of Apex Court, Division Bench of this Court passed order in case of Commissioner of Income Tax, Kol-II vs. Vinsan Trade & Commerce Pvt. Ltd. He also added that question having been covered by judgments, there is no point in pursuing appeal. appeal is thus disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) cs. Commissioner of Income-tax, Kolkata - I v. M/s. Landis & Gyr Ltd