Principal Commissioner Of Income Tax 2 Kolkata v. Shri Dinesh Kumar Goyal
High Court
20 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax 2 Kolkata v. Shri Dinesh Kumar Goyal
Date of order
20 Nov 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax 2 Kolkata v. Shri Dinesh Kumar Goyal, the High Court (2024) 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
ODSL 1
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE
ITAT/253/2024
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
-A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated: November 27, 2024.
Appearance :Ms. Sutapa Roychowdhury, Adv.
The Court : This matter has been listed as “To Be Mentioned” in the supplementary list today.
In page 2 of the order dated 20[th] November, 2024 passed by this Court, certain portion of the order has been omitted and there is also a typographical mistake. In the middle of the said page the sentence starting “The orders passed by the assessing officer, the Commissioner of Income Tax (Appeals), [CIT(A)] as well as the Tribunal” was considered. The words “was considered” should be added in the said sentence.
In the last but one line of the said order it has been stated, “Thus we find substantial question of law arises for consideration in this appeal.” However, the word “no” has been omitted to be mentioned and the said sentence should read as, “Thus we find no substantial question of law arises for consideration in this appeal.”
These corrections be carried out in the order dated 20[th] November, 2024 and this order shall form part of the said order.
.
(T.S. SIVAGNANAM, CJ.)
(HIRANMAY BHATTACHARYYA, J.)
SN/GH.
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