“1.Whether The Ratio Laid Down In The Judgment In Case Of (Cit v. Stummindia) In Ita 127 Of 2009 (Unreported) Is Applicable In This Case Or Not?

OD–2 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/45/2012COMMISSIONER OF INCOME TAX, KOLKATA-XIIVS.M/s. S.S. IMPEX BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 20[th] March, 2023 Appearance :Mr. Soumen Bhattacharjee, Adv.…for appellant The Court : - This appeal filed by the revenue under Section 260A of the IncomeTax Act, 1961 (the Act) is directed against the order dated September 23, 2011 passedby the Income Tax Appellate Tribunal “B” Bench, Kolkata in ITA No.977/Kol/2011relating to the assessment years 2006-2007. This appeal was admitted on 30[th] March,2012 upon framing the following substantial questions of law :- “1.Whether the ratio laid down in the judgment in case of (CIT Versus StummIndia) in ITA 127 of 2009 (unreported) is applicable in this case or not? 2. Whether the leaned Tribunal erred in law by not holding that the assesseein the facts and circumstances of the case was obliged to deduct tax at sourceunder Section 194C read with Section 40(a)(ia) of the Income Tax Act, 1961? ” Mr. Soumen Bhattacharjee, learned Counsel representing the revenue draws theattention of the court to the order passed by the CIT(Appeals) to indicate that the taxeffect involved in this appeal is Rs.32,00,444/-/- which is far below the threshold limitfixed by the C.B.D.T. In view thereof, the revenue cannot proceed with this appeal anyfurther. Accordingly, the instant appeal stands dismissed on the ground of low tax effectand the substantial questions of law framed by this Court by order dated 30.03.2012are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd/GH