OD 9 ITA 6 of 2020 GA 1393 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-2, KOLKATA Versus SHRI LOKNATH PRASAD GUPTA BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 4th February, 2020. Appearance: Mr. P.K.Bhowmick,Adv. Mr. J.P.Khaitan,Sr. Adv. Mr. Sanjay Bhaumik,Adv. Ms. Swapna Das,Adv. Mr. Siddharth Das,Adv. Court :- It is undisputed that excise duty was paid in previous year in question. It related to liability for earlier period. Under section 43B(a) of Central Excise Act 1944 payment of excise duty entitles assessee to deduction irrespective of year when liability was incurred. In those circumstances, learned tribunal correctly decided issue. No question of law, far less any substantial question of law is raised in this appeal by revenue. We do not deem it proper to admit this appeal (ITA No. 6 of 2020) including stay application (GA No. 1393 of 2019). We dismiss same. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) S.Chandra Principal Commissioner of Income-tax (Central)-2, Kolkata v. Loknath Prasad Gupta