OD 13 ORDER SHEET ITA 11 of 2020 GA 222 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 2, KOLKATA Versus ALLAHABAD BANK, KOLKATA BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 12th February, 2020. For Appellant : Mr. D. Chowdhury, Adv. Mr. A. Ganguli, Adv. For Respondent : Mr. J. P. Khaitan, Sr. Adv. Ms. S. Das, Adv. Mr. S. Kejriwal, Adv. Mr. S. Das, Adv. Court : question of law for previous assessment year in respect of same assessee was not admitted by Division Bench of this Court by its order dated 4th May, 2018 in ITAT No.381 of 2016 Principal Commissioner of Income Tax Kolkata-2 Versus Allahabad Bank, Kolkata. material part of order is set out below : Indeed, in course of discussion in order impugned dated April 27, 2016, Tribunal found that Commissioner was justified in deleting disallowance of Rs.105 crore. Since two appellate authorities below rendered concurrent findings on facts in respect of amortisation and no substantial question of law is involved therein In those circumstances, we dismiss appeal (ITA No.11 of 2020) and stay application (GA No.222 of 2019). (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey Principal Commissioner of Income-tax, Kolkata-2, Kolkata v. Allahabad Bank