2019 (2) TMI 2107

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..... issued u/s 271 r.w.s. 274 - HELD THAT:- A Division Bench judgment of our Court in Dr. Murari Mohan Koley [ 2018 (9) TMI 1 - CALCUTTA HIGH COURT] relying on a judgment of the Tribunal [ 2017 (4) TMI 1388 - ITAT KOLKATA] which in turn relied upon judgments of the Karnataka and Bombay High Courts, it came to the conclusion that unless the charge against the assessee was specific, the same could not .....

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..... . Podder, Sr. Adv., Mr. Vineet Tibrwal, Adv., Mr. Siddhartha Das, Adv. ORDER 1. The Court: This is an appeal under Section 260A of the Income Tax Act, 1961. 2. We are shown one judgment of the Supreme Court in Amrit Foods Versus Commissioner of Central Excise, U.P. reported in (2005) 13 SCC 419. One particular paragraph of this judgment is of great importance to us in this case and which reads .....

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..... peal is, accordingly, dismissed with no order as to costs." 3. We are also shown a Division Bench judgment of our Court in Principal Commissioner of Income Tax-19, Kolkata Versus Dr. Murari Mohan Koley, ITAT No. 306 of 2017 (so far unreported) decided on 18th July, 2018. Relying on a judgment of the Tribunal made on 4th April, 2018 which in turn relied upon judgments of the Karnataka and Bombay .....

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