Principal Commissioner Of Income Tax 9 Kolkata v. I S Leather ………

ORDER SHEET ITA/12 OF 2021IA NO:GA/2/2021IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATAVersusI S LEATHER……… BEFORE: The Hon'ble JUSTICE I. P. MUKERJIAND The Hon’ble JUSTICE MD. NIZAMUDDINDate : 20 April, 2021. Mr. S. Chattopadhyay, Adv.…for the appellantMs. Sutapa Roy Chowdhury, Adv…for respondent. The Court: Today learned counsel for the appellant/Revenue hasproduced the audit objection documents, which are taken on record. Hence, we entertain this appeal. On going through the grounds made out in paragraph 8 of thepetition and on perusing the orders of the adjudicating authoritiesannexed to it we find that no ground, let alone any substantial questionof law has been raised. No details as to how any question of law arisesfrom the impugned order of the tribunal have been provided in thegrounds. There is no ground whatsoever from which this Court can evenform a prima facie opinion that the reasons given in paragraph 10 of thelearned tribunal’s order are erroneous in law and raise a substantialquestion to be tried by this Court. For all those reasons, we do not think it fit to admit this appeal.This appeal and the connected application are accordingly dismissed. (I.P. MUKERJI, J.) (MD. NIZAMUDDIN, J.)