SUBROTO GHOSE SATYABROTO GHOSE (TRUST) Vs. ASSISTANT COMMISSIONER OF WEALTH TAX (ALSO ASST CW
LAWS(CAL)-1996-4-43
HIGH COURT OF CALCUTTA
Decided on April 12,1996

SUBROTO GHOSE SATYABROTO GHOSE (TRUST) Appellant
VERSUS
ASSISTANT COMMISSIONER OF WEALTH TAX (ALSO ASST CWT V SUBROTO GHOSE SATYABROTO GHOSE (TRUST) Respondents


Referred Judgements :-

GHANSHIAM DAS VS. DEBI PRASAD [REFERRED]
COMMISSIONER OF INCOME TAX VS. KANAK INVESTMENTS PVT LTD [REFERRED]
OIL INDIA LTD VS. COMMISSIONER OF INCOME TAX CENTRAL [REFERRED]


JUDGEMENT

- (1.)These six appeals arise out of a common order of the CWT(A)-V, Calcutta, dt. 30th Sept., 1993, for the asst. yrs. 1989-90 to 1991-92.
(2.)We shall first take the Departmental appeals. All the three appeals filed by the Department are filed belatedly. The order of the CWT(A) was communicated to the Department on 6th Oct., 1993, and hence the due date for filing the appeals ended on 5th Dec., 1993, whereas the appeals were presented on 7th Dec., 1993, resulting in a delay of two days in filing the appeals. A condonation petition was filed in this regard wherein it was mentioned that 5th December, being Sunday, the papers could not be prepared on that date. However, the papers were prepared on 6th Dec., 1993, and the same were filed on 7th Dec., 1993, resulting in a delay of 2 days. As we are satisfied that the delay is supported by reasonable cause, we condone the delay and proceed to dispose of the appeals on merits.
(3.)The two common grounds raised by the Revenue in all the three appeals are with regard to allowability of expenditure on account of service charges such as lift maintenance charges, generator charges, etc. against the income earned by the assessee under the head Income from house property .
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