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Principal Commissioner Of Income Tax, Kolkata-5, Kolkata v. M/S. Merlin Resources Pvt. Ltd

High Court 10 Dec 2020 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

10 Dec 2020

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax, Kolkata-5, Kolkata v. M/S. Merlin Resources Pvt. Ltd, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, the appeal and connected applications are admitted anddirected to be treated as dismissed.

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

Sections referenced in this judgment

Section 260A case law →

The order — as passed by the High Court

ORDER SHEETITA/40/2020IN THE HIGH COURT AT CALCUTTACIVIL APPELLATE JURISDICTIONORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-5, KOLKATA.VersusM/S. MERLIN RESOURCES PVT. LTD. BEFORE: The Hon'ble JUSTICE I.P. MUKERJI -And- The Hon’ble JUSTICE MD. NIZAMUDDIN Date : 10[th] December, 2020. Mr. S.N. Dutta with Mr. A. Bhowmick, Advs.… for the appellantMr. S. Rudra, Adv.… for the respondent There is no merit in this intended appeal under Section 260A of theIncome Tax Act, 1961. The questions raised in paragraph 6 of the staypetition relate to facts only. The tribunal is the last fact finding authority. The jurisdiction underSection 260A of the said Act can only be invoked when any substantialquestion of law is involved. No such question appears in the said paragraph. Accordingly, the appeal and connected applications are admitted anddirected to be treated as dismissed. (I.P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) K. BanerjeeA.R. [C.R.]

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