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Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd

High Court 26 Sep 2023 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

26 Sep 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

OD-14 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITAT/209/2023IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATAVSM/S KESORAM INDUSTRIES LTD BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 26 September, 2023 Appearance :Mr. Tilak Mitra, Adv.Mr. Prithu Dudhoria, Adv.…for appellant.Ms. Nilanjana Banerjee Pal, Adv.…for respondent. The Court : - Heard learned advocates on either side.There is a delay of 1805 days in filing the appeal.We have perused the affidavit filed in support of the condonation delay petitionand we find no convincing reason to exercise any discretion in favour of theappellant/revenue. Consequently, the application is dismissed and the appeal standsrejected. The substantial questions of law suggested by the revenue are left open. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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