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.: Please become a Premium member. If you are already a Premium member, login here to access the full content.