Dismissal of Revenue's Appeal by Calcutta HC for Delayed Show Cause Notice.

The Calcutta HC dismissed the Revenue's appeal due to a delay in issuing a show cause notice, upholding the Tribunal's decision that no substantial question of law was involved. All parties were directed to comply with the order, with certified copies available upon request.

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The Calcutta High Court dismissed the Revenue's appeal as the Tribunal found a delay in issuing a show cause notice, indicating a lack of seriousness and due process. The High Court upheld the Tribunal's decision, stating no substantial question of law was involved. All parties were directed to act on the order, and certified copies were to be supplied upon request.

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