Commissioneer Of Income Tax, Kol – Xix v. Bijoy Ratan Maheswari

OD-1 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/67/2013 COMMISSIONEER OF INCOME TAX, KOL – XIXVS.BIJOY RATAN MAHESWARI BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA[[st]] Date : 1[[st]] July, 2022. Appearance:Mr. Soumen Bhattacharyya, Adv.…for appellantThe Court : This appeal under Section 260A of the Income TaxAct, 1961 is directed against the order dated December 18, 2012 passedby the Income Tax Appellate Tribunal “SMC” Bench, Kolkata inITA/1605/Kol/2012 relating to assessment year 2008-2009.The learned Counsel appearing for the appellant, oninstruction, submits that the tax effect involved in the instant appealis below the threshold limit fixed by the CBDT. In view thereof, the revenue cannot proceed with the instantappeal and, as such, the same accordingly stands dismissed as notpressed.The substantial questions of law suggested by the revenue are,however, left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)