OD-13 ORDER SHEET ITA 14 OF 2020 GA 2888 OF 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMM OF INCOME TAX CENTRAL 1 KOLKATA Versus MAHENDRA SETHIA BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE PROTIK PRAKASH BANERJEE Date : 17th February, 2020. For Appellant : Mr. P. K. Bhowmik, Adv. For Respondent : Mr. Abhratosh Majumder, Adv. Mr. Avra Mazumder, Adv. Mr. P. Bera, Adv. Court : This is intended appeal under Section 260A of Income Tax Act, 1961 from order of tribunal dated 1st June, 2018. We have examined questions of law proposed by revenue in paragraph 2 of stay petition. issues raised relate to non-consideration of documents, amount due by way of commission etc. which are purely questions of fact. No question of law far less any substantial question of law arises from said order of tribunal. We see no reason to admit appeal. appeal (ITA No.14 of 2020) and stay application (GA No.2888 of 2019) are disposed of accordingly. (I. P. MUKERJI, J.) (PROTIK PRAKASH BANERJEE, J.) A.Dey Principal Comm. of Income-tax, Central-1, Kolkata v. Mahendra Sethia