Principal Commissioner Of Income Tax vs Hooghly Mills Co. Ltd
2024 Latest Caselaw 1593 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax vs Hooghly Mills Co. Ltd on 1 May, 2024

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

           ORDER                                                      O - 64
                      IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION (INCOME TAX)
                               ORIGINAL SIDE

                                ITA/58/2018
             PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA
                                  VERSUS
                          HOOGHLY MILLS CO. LTD.

BEFORE :
THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI
             AND
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
Date : 1st May 2024.
                                                                        Appearance:
                                               Mr. Smarajit Roychowdhury, Advocate
                                                                ... for the appellant.
                                                            Mr. Aritra Nag, Advocate
                                                              ... for the respondent.

1. As prayed by Sri Aritra Nag, learned counsel for the respondent, list on

07.05.2024 along with records of ITA/27/2022.

2. Looking at the substantial questions of law involved in this appeal, both the

learned counsel for the parties are directed to go through relevant

provisions of the Income Tax Act, 1961 and the case laws including the

judgment of Supreme Court in State Bank of Travancore v. CIT, Kerala

(1986) 2 SCC 11 [paragraphs 62 to 69] and place it on the next date fixed.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.) S. Kumar