J.d. Enterprises Private Limited v. Commissioner Of Income Tax – Xiv, Kolkata &Ors

ORDER IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE O – 14 ITA/279/2009 J.D. ENTERPRISES PRIVATE LIMITEDVERSUSCOMMISSIONER OF INCOME TAX – XIV, KOLKATA &ORS. BEFORE: The Hon'ble Justice SURYA PRAKASH KESARWANI The Hon'ble Justice RAJARSHI BHARADWAJ Date : 15[th ]January 2024. Appearance: Mr. Tilak Mitra, AdvocateMr. Prithu Dudheria, Advocate… for respondents. 1.Case called out. No one appears for the appellant to press the appeal. 2.This is an old appeal pending in this Court for last more than 14 years.It has not yet been admitted. The only question raised in this appeal is as towhether the Tribunal has rightly confirmed disallowance of foreign travellingexpenses to the tune of Rs.8,98,708/- in terms of Section 37(1) of the IncomeTax Act, 1961. 3.We have perused the impugned order of the Income Tax AppellateTribunal and we do not find any perversity in it. The findings recorded by theTribunal are findings of fact based on consideration of relevant material onrecord. The matter is concluded by concurrent finding of facts. 4. 4.In view of the aforesaid, we find that no substantial question of law isinvolved in the present appeal. Consequently, the appeal relating toassessment year 2004-05 is dismissed. (SURYA PRAKASH KESARWANI, J.) S. Kumar (RAJARSHI BHARADWAJ, J.)