TMI Blog2011 (2) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of the assessment on the basis of the precedent of Gauhati High Court which has not been approved by a Division Bench of our High Court. - IT APPEAL NO. 193 OF 2002 - - - Dated:- 4-2-2011 - BHASKAR BHATTACHARYA, SAMBUDDHA CHAKRABARTI, JJ. Dr. Debi Pal and Somek Basu for the Appellant. Dipak Shome and Mrs. Soma Chatterjee for the Respondent. JUDGMENT Bhaskar Bhattacharya, J. This appeal under section 260A of the Income-tax Act, 1961 is directed against an order dated 16-7-2002, passed by the Income-tax Appellate Tribunal, E Bench, Calcutta in ITA No. 660 (Cal.) of 2000 relating to the assessment year 1995-96 by which the said Tribunal dismissed the appeal preferred by the appellant against an order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cess should be deductible from agricultural income-tax proceeding. According to the Assessing Officer, the aforesaid allowance of Cess in the income-tax proceeding had made the assessment order erroneous and prejudicial to the interest of revenue. (c) On receipt of such proposal, a show-cause notice was issued to the assessee and the assessee filed written submission before the Commissioner of Income-tax, West Bengal (II), Calcutta. (d) The Commissioner of Income-tax, West Bengal (II), by order dated 29th March, 2002, directed the Assessing Officer to add back the whole of the Cess on green leaf which was allowed as deduction by the Assessing Officer in the assessment. 4. Being dissatisfied, the assessee preferred an appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, opposed the aforesaid contention of Dr. Pal and has contended that there is no justification of interfering with the order passed in the proceeding under section 263 of the Act which has been even affirmed by the Appellate Tribunal. Mr. Shome, therefore, prays for dismissal of the appeal. 8. After hearing the learned counsel for the parties and after going through the materials on record, we find that the question, whether the amount of Cess paid by an assessee under the Assam Agricultural Income-tax Act on green tea leaf is allowable as a "business expenditure" in computing the composite income under rule 8 of the Income-tax Rules, 1962, has already been decided by a Division Bench of this Court in the case of CIT v. A.F.T. Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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