M/s. Medicine House v. Income-tax Officer, Ward 5(3), Kolkata & Anr - 2015-LL-0320-44

Citation	2015-LL-0320-44
Appellant Name	M/s. Medicine House
Respondent Name	Income-tax Officer, Ward 5(3), Kolkata & Anr.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	20/03/2015
Assessment Year	1998-99
Judgment	View Judgment
Bot Summary:	For appellant: Mrs.Sutapa Roychowdhury,Advocate For respondent /revenue : Mr.O.P.Dubey,Advocate The Court : The point involved in this appeal was also involved in ITA 237 of 2003 which related to the assessment year 1997-98 whereas the present appeal is relating to the assessment year 1998-99. As a matter of fact, both the appeals for both the aforesaid years were disposed of by the learned Tribunal by a common judgement which we already considered in our judgement in ITA 237 of 2003. The judgement delivered by us on 26th February, 2015 shall also apply to this appeal. This appeal is also dismissed accordingly for the same reasons.

ORDER SHEET ITA 236 OF 2003 GA 2390 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE M/S. MEDICINE HOUSE Versus INCOME TAX OFFICER,WARD 5(3), KOLKATA & ANR BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 20th March, 2015. For appellant: Mrs.Sutapa Roychowdhury,Advocate For respondent /revenue : Mr.O.P.Dubey,Advocate Court : point involved in this appeal was also involved in ITA 237 of 2003 which related to assessment year 1997-98 whereas present appeal is relating to assessment year 1998-99. As matter of fact, both appeals for both aforesaid years were disposed of by learned Tribunal by common judgement which we already considered in our judgement in ITA 237 of 2003. Therefore, judgement delivered by us on 26th February, 2015 shall also apply to this appeal. This appeal is also dismissed accordingly for same reasons. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) M/s. Medicine House v. Income-tax Officer, Ward 5(3), Kolkata & Anr

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