Case Law Details
Surendra Commercial & Exim Pvt. Ltd. Vs ITO (Calcutta High Court)
HC held that this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage.
Thus, we find that there is no question of law, much less substantial question of law arising for consideration in this appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
This appeal by the assessee filed under Section 260A of the Income Tax Act, (the Act, for brevity) is directed against the order dated 27.11.2009 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No. 853/Kol/2009 for the assessment year 2005-06.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
