Commissioner Of Income Tax(Central-I v. M/S. United Spirit Ltd

OD- 10 & 11 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction [Income Tax]ORIGINAL SIDE ITA/324/2007 COMMISSIONER OF INCOME TAX(CENTRAL-I) -Versus- M/S. UNITED SPIRIT LTD. ITA 160/2002 UNITED SPIRITS LIMITED -Versus- COMMISSIONER OF INCOME TAX BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 27[th] February, 2023 Appearance :Mr. Vipul Kundalia, Adv.Mr. Amit Sharma, Adv.…for the appellant. Mr. J.P. Khaitan, Sr. Adv.Mr. Avra Majumdar, Adv.Mr. P. Sinha, Adv.Mr. Amitava Mitra, Adv.…for the respondent.. The Court : We have heard Mr. Vipul Kundalia, learnedstanding counsel assisted by Mr. Amit Sharma, learned advocateappearing for the appellant and Mr. J.P. Khaitan, learnedsenior counsel, assisted Mr. Avra Majumdar, learned advocateappearing for the respondent. The learned Advocate appearing for the appellant/assesseein ITA/160/2002 shall serve one set of cause paper on Mr. VipulKundalia, learned standing counsel appearing for therespondent/revenue. It is submitted by Mr. J.P. Khaitan,learned senior counsel appearing for the assessee that duringthe pendency of this appeal the learned Tribunal has passed afresh order carrying out the rectification by order dated 9[th]March, 2007. Liberty is granted to the assessee to file asupplementary affidavit to bring the said order on record inthe present proceedings. List the matter on 3[rd] April, 2023. In the meantime, thelearned standing counsel for the appellant shall verify as towhether any separate appeal has been preferred against the saidorder dated 9[th] March, 2007. (HIRANMAY BHATTACHARYYA, J.) S.Das/K. Banerjee