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2019 (5) TMI 1555 - CALCUTTA HIGH COURTApplication of section 33AB(7) - Tea development account - withdrawn by the assessee from the Deposit Account - HELD THAT:- No steps having been taken by the revenue to get the matter heard on merits and the alleged failure of the revenue to take any steps with regard to the appeal [2018 (7) TMI 1981 - CALCUTTA HIGH COURT] are all relevant facts for establishing whether there was acquiescence of the revenue to the existing orders of the tribunal or whether the department accepted those orders. In those circumstances, we admit the appeal and direct that the same be heard on the question of law whether there was proper application of section 33AB(7) of the Income Tax Act, 1961 on the facts and in the circumstances of the case, taking into account the conduct of the revenue referred to hereinabove.
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