ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE GA 4073 of 2014 ITAT 204 of 2014 COMMISSIONER OF INCOME TAX, KAL-III, KOLKATA Versus M/S. IDEAL AUTO CREDIT LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 12th March, 2015. Mr. P. Dudheria, Advocate Mr. F. Gaffer, Advocate Court : appeal was presented after expiry of 122 days from prescribed period of limitation with application under Section 5 for condonation of delay. tax effect is also less than Rs. 10 lakhs. In that view of matter, there is no point in admitting appeal, which is also disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sm Commissioner of Income -tax, Kolkata-III, Kolkata v. M/s. Ideal Auto Credit Ltd