Premium Agro Exports Ltd v. Income Tax Officer, Ward 5(2) & Ors

OD-8 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITA/69/2011 IA NO: GA/1/2010(Old No:GA/3214/2010), GA/2/2010(Old No:GA/3215/2010) PREMIUM AGRO EXPORTS LTD.VSINCOME TAX OFFICER, WARD 5(2) & ORS. BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 17[th] January, 2024 Appearance : Mr. Brijesh Kumar Singh, Adv.…for appellant.Mr. Soumen Bhattacharjee, Adv.…for respondent The Court :- We have heard Mr. Brijesh Kumar Singh, learned Advocateappearing for the appellant and Mr. Soumen Bhattacharjee, learned Advocate forthe respondent/department. As we have directed learned Advocate to appear onbehalf of the department his appearance shall be regularized and his presencebe recorded. This appeal has been filed by the assessee challenging the order passed bythe Income Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata. The learned Advocate for the appellant fairly submits that questions of lawraised by the appellant is covered against the appellant/assessee in the light ofthe decision of the Hon’ble Supreme Court in Checkmate Services (P) Ltd. V.Commissioner of Income Tax-1 reported in 448 ITR 518 SC. Thus following the said decision of the Hon’ble Supreme Court the appealis dismissed and the substantial questions of law are answered against theappellant/assessee. Consequently, connected applications are closed. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.