Citation Codes Equivalent Citations citation codes Judges The Hon'ble Justice D. P. Sengupta See more information ... Smart Summary Please sign up to generate summary. JUDGMENT MS. Tata Tea Limited v. Commissioner Of Income Tax The application is disposed of. All parties shall act on a xerox signed copy of this order on usual undertakings. (Sengupta, J.) (Kalidas Mukherjee, J.) ANC.