Principal Commissioner Of Income Tax vs M/S. Emc Limited (On Cirp)
2024 Latest Caselaw 2607 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax vs M/S. Emc Limited (On Cirp) on 14 August, 2024

Author: T.S. Sivagnanam

Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya

                                      1


OD-55

                     IN THE HIGH COURT AT CALCUTTA
                   SPECIAL JURISDICTION (INCOME TAX)
                             ORIGINAL SIDE

                           ITAT/177/2024
                         IA NO: GA/1/2024
    PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA
                                VS.
                    M/s. EMC LIMITED (On CIRP)


BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
             And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 14th August, 2024


                                                                  Appearance :
                                                        Ms. Smita Das De, Adv.
                                                                ...for Appellant

                                                      Mr. S.M. Surana, Sr. Adv.
                                                               ...for respondent

The Court : We have heard learned Counsel for the parties.

The revenue has preferred this appeal against the order passed by the

Income Tax Appellate Tribunal, `C' Bench, Kolkata in I.T.(SS)A No.01/Kol/2023

for the assessment year 2016-17. Identical substantial questions of law were

considered by this Court in ITA 26 of 2022 and the appeal was dismissed by

judgment dated 25th July, 2022.

Ms. Smita Das De, learned standing Counsel for the appellant, submitted

that as against the said judgment the revenue has preferred an appeal before

the Hon'ble Supreme Court in Diary No.22648/2023 dated 25 th May, 2023.

In the light of the above, let the matter go out of the list. Liberty to

mention after the disposal of the Special Leave Petition.

Affidavit of service filed is taken on record.

(T.S. SIVAGNANAM, C.J.)

(HIRANMAY BHATTACHARYYA, J.)

SN AR(CR)