An assessee cannot be said to be a defaulter in payment of advance tax if he had no liability to pay any advance tax under s 208 on any of the due dates for payment of the advance tax

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income-Tax)

(Original Side)

I.T.A. No. 199 of 2006

Emami Limited Vs Commissioner of Income Tax

Heard on: 07.06.2011

Judgement on: 17^th June, 2011.

Bhaskar Bhattacharya, J.:

This appeal under Section 260A of the Income-tax Act, 1961 is at the instance of an assessee and is directed against an order dated December 16, 2005 passed by the Income-tax Appellate Tribunal, “D” Bench, Kolkata, in Income-tax Appeal being ITA No. 108/Kol/2005 for the Assessment Year 200 1-02 and thereby allowing the appeal preferred by the Revenue and setting aside the order passed by the CIT (A).