Principal Commissioner Of Income ... vs M/S. Reckitt Benkizer [I] Ltd
2022 Latest Caselaw 4 Cal/2

OD-22

                         ITAT/198/2017
            IA NO: GA/1/2017, (Old No.GA/1742/2017)
                IN THE HIGH COURT AT CALCUTTA
              SPECIAL JURISDICTION (INCOME TAX)
                         ORIGINAL SIDE


PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA
                       VERSUS
               M/S. RECKITT BENKIZER [I] LTD.


BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM
         And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Date : 3rd January, 2022.
[VIA VIDEO CONFERENCE]

                                  Appearance:-

                             Mr. Tilak Mitra, Adv.
                                   ... For Appellant
                             Mr. J.P. Khaitan, Sr. Adv.
                             Mr. Avra Mazumder, Adv.
                             Mr. Akhilesh Gupta, Adv.
                                                ... For Respondent

The Court : Heard Mr. Mitra, learned Counsel appearing for the

appellant/revenue and Mr. J.P. Khaitan, learned Senior Counsel

appearing for the respondent/assessee.

The question of granting stay of the order passed by the

Tribunal does not arise at this stage. Therefore, the application for

stay being IA NO: GA/1/2017, (Old No.GA/1742/2017) stands closed.

The appeal is admitted and will be heard on the following

substantial question of law :-

a. Whether on the facts and in the circumstances of the case,

the Learned Tribunal was justified in law to delete the

additions made by the Assessing Officer on account of

provision of marketing expenses at Rs.3,69,35,424/- by

relying upon the judgment of the Tribunal in assessee's

own case for the years 2003-2004 and 2004-2005 ?

The appellant shall file requisite number of informal paper book

prepared out of Court within 8(eight) weeks from date by serving

advance copies thereof on the respondent.

Since the respondent/assessee is represented by their learned

counsel, service of notice of appeal on them is waived.

Settlement of Index and all other formalities are dispensed with.

List the appeal being ITAT/198/2017 after 12 weeks.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

pkd/S.Pal AR(CR)