OD-11 ORDER SHEET ITA 3 of 2020 GA 1056 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX - 11, KOLKATA Versus M/S. INDIA HOUSING BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 28th January, 2020. Appearance: Mr. P. K. Bhowmick, Adv. For appellant Mr. J.P. Khaitan, Sr. Adv. Mr. P. Jhunjhunwala, Adv. Mr. U. Sharma, Adv. For respondent Court: questions which are sought to be raised in this appeal are questions of fact and not law, let alone any substantial question of law. revenue alleges that learned tribunal made error in considering deletion or addition made by assessing officer on supervision charge under Section 40A (ii) of Income Tax Act, 1961. This was purely factual exercise and perversity in order is not shown. In those circumstances, appeal (ITA 3 of 2020) and connected stay application (GA No.1056 of 2019) are dismissed. No order as to costs. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Principal Commissioner of Income-tax-11, Kolkata v. India Housing