IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL CIT-1,KOLKATA Versus M/S. KANISHKA MERCHANTS PVT LTD BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 29th July, 2019. Appearance: Mr. Debasish Chowdhury, Adv. Re: GA 511 of 2019 :- Court: GA 511 of 2019 is treated as on day s list. Sufficient cause is shown. delay in preferring appeal is condoned. application for condonation of delay (GA 511 of 2019) is allowed. department is directed to register appeal immediately. Re: ITAT 55 of 2019, GA 512 of 2019 :- No question of law far less any substantial question of law is involved in this appeal. question raised relates only to facts. We see no reason to admit this appeal under Section 260A of Income Tax Act, 1961. Accordingly, appeal (ITAT 55 of 2018) and connected stay application (GA 512 of 2019) are dismissed. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Principal CIT-1, Kolkata v. Kanishka Merchants Pvt. Ltd