Commissioner Of Income Tax, Kolkata - Ii v. Cfl Capital Financial Services Ltd.

ITA No. 67 of 2008

IN THE HIGH COURT AT CALCUTTA

In appeal from its SPECIAL JURISDICTION (INCOME TAX) CIVIL APPELLATE JURISDICTION Commissioner of Income Tax, Kolkata - II

Versus

CFL Capital Financial Services Ltd.

Before:

The Hon'ble Justice I. P. MUKERJI And The Hon'ble Justice BISWAROOP CHOWDHURY Date: 29th September 2023 Appearance:

Mr. Prithu Dudheria, Advocate for the appellant Mr. A. K. Dey, Advocate for the respondent The Court: The respondent assessee has gone into liquidation pursuant to an order passed by this court on 6th October 2015. Following a similar order passed by a division bench of this court in ITAT No. 194 of 2022 with IA No. GA 2 of 2022 (Principal Commissioner of Income Tax - 2, Kolkata vs. M/s. Duncans Industries Ltd.) on 1st February 2023, this appeal is dismissed keeping the question of law open.

(I. P. MUKERJI, J.) (BISWAROOP CHOWDHURY, J.) R. Bose