2018 (7) TMI 1981 - HC - Income Tax

Application of section 33AB(7) - Tea development account - HELD THAT - As submitted before us that the Revenue had preferred an appeal in relation to the assessment order for the assessment year 2003-04. These appeals would have direct impact on the present appeal which the Revenue wants us to admit. But Mr. Dutta, learned counsel, could not apprise us about the particulars of such appeal and in course of hearing today he submitted that his clients are also not in a position as yet to give him instruction in that regard. We accordingly adjourn hearing of this appeal till 6th August, 2018. By that date the particulars of such appeals should be disclosed to us by the Revenue.

Summary

The Calcutta High Court adjourned the hearing of an appeal related to the assessment order for the assessment year 2003-04 due to lack of information from the Revenue about appeals against decisions of the Tribunal. The hearing was rescheduled for August 6, 2018, pending disclosure of the particulars of the appeals by the Revenue.