O-2 ITA 230 OF 2009 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) COMMISSIONER OF INCOME TAX, KOL - IV Versus BERGER PAINTS INDIA LIMITED Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 2nd September, 2019 Appearance: Mr. S. N. Dutta, Advocate Mr. D. Ghorai, Advocate for appellant Mr. J. P. Khaitan, Senior Advocate Ms. Nilanjana Banerjee, Advocate for respondent Court: question of law on face of it suggests that only factual matters are sought to be raised in application of Section 180-IB of Income Tax Act, 1961, by tribunal. No question of law far less any substantial question of law is involved. Moreover, this is appeal of 2009 regarding which appellant/revenue has taken no steps for enlistment before it was listed in this Court. For those reasons, appeal (ITA No.230 of 2009) is dismissed. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Cs/ S.De Commissioner of Income-tax, Kol-IV v. Berger Paints India Limited