Principal Commissioner Of Income Tax 13,Kolkata v. Kaushal Kishore Bihani

OD 10

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/53/2022 IA NO: GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS.

KAUSHAL KISHORE BIHANI BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE BIVAS PATTANAYAK Date : 8th July, 2022 Appearance :

Mr. Soumen Bhattacharjee, Adv.

....for the appellant Mr. S.M. Surana, Adv.

Mr. B. Sengupta, Adv.

..for respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, (the Act) is directed against the order dated 19th October, 2020 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in I.T.A. No. 690/Kol/2019 for the assessment year 2014-2015. We have heard Mr. Soumen Bhattacharjee, learned standing Counsel for the appellant and Mr. Surana assisted by Mr. Sengupta, on behalf of the respondent.

It cannot be disputed that the issue raised in this appeal is squarely covered by the decision in the case of PRINCIPAL COMMISSIONER OF

INCOME TAX-5, KOLKATA-VERSUS- SWATI BAJAJ AND ORS. ;reported in 2022 SCC Online Calcutta 1572.

Following the said decision the appeal filed by the revenue is allowed and the questions of law suggested by the revenue are answered in favour of the revenue.

Accordingly, stay application being GA/2/2022 stands closed. (T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.) Pkd/GH.