{"id":190913,"date":"2011-05-17T00:00:00","date_gmt":"2011-05-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011"},"modified":"2017-01-07T02:51:19","modified_gmt":"2017-01-06T21:21:19","slug":"dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","title":{"rendered":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011<\/div>\n<div class=\"doc_author\">Author: Bhaskar Bhattacharya<\/div>\n<pre>                             ITAT No. 55 of 2011\n                             GA No. 577 of 2011\n\n                     IN THE HIGH COURT AT CALCUTTA\n\n                       Special Jurisdiction [Income Tax]\n\n                                ORIGINAL SIDE\n\n\n                            DIPAK KUMAR SINGHA\n\n                                    Versus\n\n                           UNION OF INDIA &amp; ORS.\n\n\nFor Appellant :          Mr. S. N. Dutta, Advocate\n\nFor Respondents :        Md. Nizumuddin, Advocate<\/pre>\n<p>BEFORE:\n<\/p>\n<p>The Hon&#8217;ble JUSTICE BHATTACHARYA<\/p>\n<p>The Hon&#8217;ble JUSTICE DR. SAMBUDDHA CHAKRABARTI<\/p>\n<p>Date : 17th May, 2011.\n<\/p>\n<\/p>\n<p>             This appeal is at the instance of the assessee and is directed<\/p>\n<p>against an order dated 17th September, 2010 passed by the Income Tax Appellate<\/p>\n<p>Tribunal &#8220;B&#8221; Tribunal, Kolkata in MA No.145 (Kol) of 2009 relating to the<\/p>\n<p>Assessment Year 2002-03 thereby dismissing a miscellaneous application for<\/p>\n<p>rectification of the order dated 14th August, 2009 passed in ITA No. 615 (Kol) of<\/p>\n<p>2009.\n<\/p>\n<p>           It appears that against an order imposing penalty under Section<\/p>\n<p>271(D) of the Income Tax Act for violation of Section 269(SS) of the Act for taking<\/p>\n<p>loan of more than Rs.20,000\/- by cash, the penalty proceeding was initiated and<\/p>\n<p>the penalty was imposed.\n<\/p>\n<p><span class=\"hidden_text\">                                           2<\/span><\/p>\n<p>              Against such decision, appeal was taken to the Tribunal and the<\/p>\n<p>  Tribunal dismissed such appeal.\n<\/p>\n<p>              Subsequently, the said application for rectification was filed.<\/p>\n<p>              We have gone through the application for rectification, which is<\/p>\n<p>  annexed to the stay application. It appears that no ground was taken justifying<\/p>\n<p>  rectification of the said order passed by the Tribunal within the narrow scope of<\/p>\n<p>  such rectification. The Tribunal below pointed out that on being asked the<\/p>\n<p>  learned advocate appearing on behalf of the assessee could not point out any<\/p>\n<p>  mistake apparent on the face of the record.<\/p>\n<p>              Before us also the learned counsel appearing on behalf of the<\/p>\n<p>  appellant wanted to argue the matter on merit as if we are hearing the appeal<\/p>\n<p>  against the original order of the Tribunal.<\/p>\n<p>              We are of the view that in the fact of the present case the learned<\/p>\n<p>  Tribunal below rightly dismissed the application for rectification as no case of<\/p>\n<p>  rectification was made out.\n<\/p>\n<p>              We, thus, find no merit in this appeal.\n<\/p>\n<p>              Urgent photostat certified copy of this order, if applied for, be<\/p>\n<p>  supplied to the parties subject to compliance with all requisite formalities.<\/p>\n<p>                                                                (BHATTACHARYA, J.)<\/p>\n<p>                                                (DR. SAMBUDDHA CHAKRABARTI, J.)<\/p>\n<p>sm<br \/>\nAR[CR]\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 Author: Bhaskar Bhattacharya ITAT No. 55 of 2011 GA No. 577 of 2011 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE DIPAK KUMAR SINGHA Versus UNION OF INDIA &amp; ORS. For Appellant : Mr. S. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-190913","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-05-16T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-01-06T21:21:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011\",\"datePublished\":\"2011-05-16T18:30:00+00:00\",\"dateModified\":\"2017-01-06T21:21:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\"},\"wordCount\":342,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"Calcutta High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\",\"name\":\"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2011-05-16T18:30:00+00:00\",\"dateModified\":\"2017-01-06T21:21:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","og_locale":"en_US","og_type":"article","og_title":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-05-16T18:30:00+00:00","article_modified_time":"2017-01-06T21:21:19+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011","datePublished":"2011-05-16T18:30:00+00:00","dateModified":"2017-01-06T21:21:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011"},"wordCount":342,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Calcutta High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","url":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011","name":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-05-16T18:30:00+00:00","dateModified":"2017-01-06T21:21:19+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/dipak-kumar-singha-vs-union-of-india-ors-on-17-may-2011#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Dipak Kumar Singha vs Union Of India &amp; Ors on 17 May, 2011"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/190913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=190913"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/190913\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=190913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=190913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=190913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}