COMMISSIONER OF INCOME TAX vs. DUNCAN INDUSTRIES LTD.

ITA No. 50 of 2009 IN THE HIGH COURT AT CALCUTTA In appeal from its SPECIAL JURISDICTION (INCOME TAX) CIVIL APPELLATE JURISDICTION Commissioner of Income Tax Versus Duncan Industries Ltd. Before: The Hon’ble Justice I. P. MUKERJI And The Hon’ble Justice BISWAROOP CHOWDHURY Date: 18th August 2023 Appearance: Mr. Tilak Mitra, Advocate for the appellant Mr. A. K. Dey, Advocate for the respondent The Court: The respondent assessee has gone into liquidation pursuant to an order passed by the National Company Law Tribunal, Kolkata Bench on 5th March 2020. Following a similar order passed by a division bench of this court in ITAT No. 194 of 2022 with IA No. GA 2 of 2022 (Principal Commissioner of Income Tax – 2, Kolkata vs. M/s. Duncans Industries Ltd.) on 1st February 2023, this appeal is dismissed keeping the question of law open.

(I. P. MUKERJI, J.) (BISWAROOP CHOWDHURY, J.) R. Bose