Grounds raising new questions which are essentially questions of fact cannot be permitted to be raised before high court and the Revenue in terms of sub-section 4 of Section 260A

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-Tax) (Original Side) I.T.A. No.284 of 2004 Alok Todi & Anr. Versus Commissioner of Income-Tax, (Central)-II, Heard on. 21.06.2011. Judgment on: 13th July, 2011. Bhaskar Bhattacharya, J.: This appeal under Section 260A of the Income-tax (“Act”), 1961 is at the instance of an assessee, represented by two of its erstwhile partners, and is directed against an order dated December 17, 2003 passed by the Income-tax Appellate Tribunal, “A” Bench, Kolkata in Income-tax (SS) Appeal No.34 (Kol) of 1998 for the Bloc...