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

OD-23 ITA/83/2012 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,CENTRAL-I, KOLKATA -Versus- M/S. PLATIMUM COMMERCE (P) LTD. BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 19[th] December, 2023 Appearance:Mr. Viupl Kundalia, Adv.…for the appellant. Mr. Pranit Bag, Adv.Mr. Subash Agarwal, Adv.Mr. Brijesh Kumar Jha, Adv....for the respondent. The Court : We have heard Mr. Vipul Kundalia, learnedcounsel for the appellant. This appeal was admitted on 20[th] July, 2012 on the following substantial question of law. “Whether the Learned Tribunal came to factfinding of confirming the order of CIT(Appeals) withoutrelying on any acceptable materials, in other wordsperverse ?” We have perused the impugned order of the Income TaxAppellate Tribunal, “C” Bench, Kolkata dated 24[th] February,2012 passed in ITA No.65-67(Kol) of 2011 for the assessmentyears 2005-06, 2006-07 and 2007-08 and we find that thefindings recorded by the Tribunal are based on consideration ofrelevant materials on record. We repeatedly requested thelearned counsel for the appellant to point out any perversityin the findings recorded by the Tribunal, but the learnedcounsel could not point out any perversity. For all the reasons aforestated, we find nointerference is required in the findings of fact. Thus, thesubstantial question of law is answered against the revenue andin favour of the assessee. The appeal (ITA/83/2012) is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.