Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1723 - CALCUTTA HIGH COURTDeduction of excise duty on closing stock - Serious accounting principal errors made by Department in formulating the grounds in this intended appeal - HELD THAT:- The learned tribunal in its impugned order [2018 (1) TMI 1739 - ITAT KOLKATA] has given very detailed and cogent reasons in support of its finding, particularly, the one stating that its decision is based on a Supreme Court Judgement in the case of Berger Paints India Ltd [2004 (2) TMI 4 - SUPREME COURT]. Furthermore, in the subsequent assessment years 2007-08, 2008-09 and 2009-10, the tribunal came to a similar finding which order according to available instructions are still in force. Moreover, a similar order has been passed by the tribunal in the case of Exide Industries referred to at paragraph 8 of the impugned judgement and order of the tribunal. Thus we do not think any substantial question of law has been raised in this appeal.
|