Commissioner Of Income Tax, Burdwan v. Paschim Bangya Gramin Bank
High Court
19 Dec 2023 In favour of: Revenue
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Burdwan v. Paschim Bangya Gramin Bank
Date of order
19 Dec 2023
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Burdwan v. Paschim Bangya Gramin Bank, the High Court (2023) allowed the appeal. The decision went in favour of the Revenue.
Issue: Despite being asked, the learned counsel for the appellant could not state as to whether the department has preferred any appeal before the Hon’ble Supreme Court against the aforesaid judgment and order dated 9.2.2023 in ITA/460/2008 passed by a co-ordinate Bench of this Court.
Decision: In view of the aforesaid, since the Tribunal has formally followed its earlier order inter parties in ITA No.1094/Kol/2007 involving similar facts and issues, which have been affirmed by a co-ordinate Bench of this Court by the judgment and order dated 9.2.2023 in ITA/460/2008, therefore, we dismiss...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
OD – 13
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
ITA/66/2009
COMMISSIONER OF INCOME TAX, BURDWAN VS PASCHIM BANGYA GRAMIN BANK
BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 19[th] December, 2023
Appearance :Sri Vipul Kundalia, Adv. Sri Amit Sharma, Adv. Sri Anurag Roy, Adv. ..for the appellant.
Sri R.N. Dutt, Adv. Smt. Sutapa Roy Choudhury, Adv. Smt. Aratrika Roy, Adv. ...for the respondent.
1. Heard Sri Vipul Kundalia, learned senior standing counsel for the appellant and Smt. Sutapa Roy Choudhury, learned counsel for the respondent.
2. By the impugned order dated 14.10.2008 in ITA Nos. 899, 900, 901 & 902/Kol/2008 (assessment years 2000-01, 2002-03 and 2005-06) the Income Tax Appellate Tribunal, Bench – C, Kolkata allowed the appeal of the respondent/assessee, following its earlier decision inter parties in ITA No.1094/Kol/2007 involving similar question. Against the order of the Tribunal in the aforesaid ITA No.1094/Kol/2007, the Income Tax Department preferred an Income Tax Appeal being
ITA/460/2008 [Commissioner of Income Tax, Burdwan Vs. Paschim Bangya Gramin Bank] before this Court which was dismissed by a judgment and order dated 9.2.2023. Despite being asked, the learned counsel for the appellant could not state as to whether the department has preferred any appeal before the Hon’ble Supreme Court against the aforesaid judgment and order dated 9.2.2023 in ITA/460/2008 passed by a co-ordinate Bench of this Court.
3. In view of the aforesaid, since the Tribunal has formally followed its earlier order inter parties in ITA No.1094/Kol/2007 involving similar facts and issues, which have been affirmed by a co-ordinate Bench of this Court by the judgment and order dated 9.2.2023 in ITA/460/2008, therefore, we dismiss the appeal and answer the substantial question of law against the revenue and in favour of the assessee.
(SURYA PRAKASH KESARWANI, J.)
S.Das/
(RAJARSHI BHARADWAJ, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue