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Principal Commissioner Of Income Tax 2, Kolkata v. M/S Lucky Gold Star Co Ltd

High Court 26 Feb 2024 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

26 Feb 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax 2, Kolkata v. M/S Lucky Gold Star Co Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Consequently, the appeal stands rejected.

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

The order — as passed by the High Court

OD–13 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/288/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOMETAX 2, KOLKATAVS M/S LUCKY GOLD STAR CO LTD BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 26 February, 2024. Appearance :Mr. Tilak Mitra, Adv.…for appellantMr. Avra Mazumder, Adv.Mr. Samrat Das, Adv.…for respondent The Court :- Heard learned advocates for the parties. There is a delay of 1776 days in filing the appeal. No explanation as hasbeen given by the appellant department which is acceptable. Therefore, we arenot persuaded to exercise any discretion in favour of the appellant.Accordingly, the application is dismissed. Consequently, the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)

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