BHABI PROPERTIES PRIVATE LIMITED Vs. DEPUTY COMMISSIONER OF INCOME TAX
LAWS(CAL)-2004-3-79
HIGH COURT OF CALCUTTA
Decided on
March 11,2004
BHABI PROPERTIES PRIVATE LIMITED
Appellant
VERSUS
DEPUTY COMMISSIONER OF INCOME TAX COMPANY CIRCLE-9(1), KOLKATA
Respondents
JUDGEMENT
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(1.) 1. Heard Mr. Majumdar, learned Advocate for the applicant/
assessee.
(2.) Since the issue involved is same, it is disposed of by a common order.
(3.) The assessee has filed applications for a stay of the penalty proceedings under section 18(l)(c) of the Wealth Tax Act, 1957 (hereinafter referred to as the said Act) for the assessment years 1990-91,1991-92 and 1992-93 initiated by the Assessing Officer and communicated to the assessee by letter dated 8.12.2003/15.1.2004 being Annexure P-10 to the applications.;
(2.) Since the issue involved is same, it is disposed of by a common order.
(3.) The assessee has filed applications for a stay of the penalty proceedings under section 18(l)(c) of the Wealth Tax Act, 1957 (hereinafter referred to as the said Act) for the assessment years 1990-91,1991-92 and 1992-93 initiated by the Assessing Officer and communicated to the assessee by letter dated 8.12.2003/15.1.2004 being Annexure P-10 to the applications.;
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