OD11 ITA No. 12 of 2020 GA No. 224 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax 9, Kolkata Versus Md. Hassan Imam Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice PROTIK PRAKASH BANERJEE Date: 17th February 2020 Mr. Asok Bhowmik, Advocate for appellant Mr. Avra Majumder, Advocate for respondent Court: This is intended appeal under section 260A of Income Tax Act, 1961 from impugned order of tribunal dated 19th January 2018. We have examined questions of law proposed by revenue in paragraph 2 of stay petition. issues raised therein relate to receipt of monies by appellant, deduction of TDS credit etc. These are questions of fact for which tribunal is final fact finding authority. legislature has intended law to be in that way. No question of law far less any substantial question of law is involved. For above reasons, we do not think it fit to admit this appeal. Hence appeal (ITA No. 12 of 2020) and connected stay application (GA No. 224 of 2019) are dismissed. (I. P. MUKERJI, J.) (PROTIK PRAKASH BANERJEE, J.) R. Bose Principal Commissioner of Income-tax-9, Kolkata v. Md. Hassan Imam