Commissioner Of Income Tax, Central - I, Kolkata v. M/S Lyton Consultancy (P) Ltd

OD-38 IN THE HIGH COURT AT CALCUTTACivil Appellate JurisdictionORIGINAL SIDE ITA/81/2012 COMMISSIONER OF INCOME TAX, CENTRAL - I, KOLKATAVSM/S LYTON CONSULTANCY (P) LTD. BEFORE:HON'BLE JUSTICE SURYA PRAKASH KESARWANIANDHON'BLE JUSTICE RAI CHATTOPADHYAYDate : 22[nd] January, 2024. Appearance:Mr. Om Narayan Rai, Adv.Mr. Soumen Bhattacharyya, Adv.… for the appellant. 1.Heard Mr.Om Narayan Rai, learned Senior standing Counselfor the appellant. None appears for the respondent assessee.for the appellant. None appears for the respondent assessee. 2.This appeal was admitted by order dated 22[nd] December, 2010on the following substantial questions of law which is asunder:-on the following substantial questions of law which is asunder:- “Whether the learned Tribunal came to fact finding of confirmingthe order of CIT(Appeals) without relying on any acceptablematerials, in other words perverse”?the order of CIT(Appeals) without relying on any acceptablematerials, in other words perverse”? 3.We have perused the impugned order of the Tribunal and wefind that the findings recorded by the Tribunal are finding of thefacts based on consideration of relevant evidence on record.find that the findings recorded by the Tribunal are finding of thefacts based on consideration of relevant evidence on record. mg 4.In view of the aforesaid, we do not find any manifest error of lawin the impugned order of the Tribunal.in the impugned order of the Tribunal. 5.Consequently, the appeal is dismissed and no substantialquestion of law is answered in favour of the assessee andagainst the revenue.question of law is answered in favour of the assessee andagainst the revenue. (SURYA PRAKASH KESARWANI, J.) (RAI CHATTOPADHYAY, J.)