Ita/22/2011 Ashok Garg v. Income Tax Officer, Ward-1[1], Siliguri & Ors

O–92 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/22/2011ASHOK GARGVS. INCOME TAX OFFICER, WARD-1[1], SILIGURI & ORS. BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 17 FEBRUARY, 2023 Appearance :Mr. Brijesh Kumar Singh, Adv.…for petitioner.Ms. Smita Das De, Adv.…for respondent. The Court : - This appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 is directed against the order dated 30[th] June, 2010 passedby the Income Tax Appellate Tribunal “C” Bench, Kolkata in ITA/938/Kol/2022for the assessment year 2001-05. The appeal was admitted on 22.12.2010 onthe following substantial question of law. i)Whether in the facts and circumstances of the case, learnedTribunal as well as the Commissioner of Income Tax erred in lawand in fact in stating that the report amended in Form No.10CCBwas not available from records when Form No.10CCB was submittedbefore the Income Tax Officer on 9[th] November, 2004 which fact wasrecorded in the assessment order dated 31[st] December, 2009 andthus the order of the Ld. Tribunal is perverse ?”Tribunal as well as the Commissioner of Income Tax erred in lawand in fact in stating that the report amended in Form No.10CCBwas not available from records when Form No.10CCB was submittedbefore the Income Tax Officer on 9[th] November, 2004 which fact wasrecorded in the assessment order dated 31[st] December, 2009 andthus the order of the Ld. Tribunal is perverse ?” The learned Advocate appearing for the appellant submitted that he hasreceived instruction from his client to withdraw this appeal. The said submissionis placed on record and the appeal stands dismissed as withdrawn.Consequently, substantial question is left open. The written instruction submitted by the appellant to his learned Advocateis taken on record. (T.S. SIVAGNANAM, J.) Pkd/GH. (HIRANMAY BHATTACHARYYA, J.)