Commissioner Of Income Tax -4, Kolkata v. A T And S India Pvt. Ltd
High Court
27 Nov 2024 In favour of: Unclear
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax -4, Kolkata v. A T And S India Pvt. Ltd
Date of order
27 Nov 2024
Assessment year(s)
—
Outcome
Other
Case summary
In Commissioner Of Income Tax -4, Kolkata v. A T And S India Pvt. Ltd, the High Court (2024) decided the matter.
Decision: Therefore, the appeal stands disposed of on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE
ITA/29/2015
COMMISSIONER OF INCOME TAX -4, KOLKATA VS A T AND S INDIA PVT. LTD.
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
-A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated: November 27, 2024.
Appearance :Mr. Vipul Kuindalia, Adv. Mr. Soumen Bhattacharjee, Adv. ..for appellant Mr. Somak Basu, Adv. Mr. S. Kabiraj, Adv. …for respondent
The Court :- We have heard learned Advocates appearing for the parties.
It is not in dispute that the tax effect in this appeal is below the threshold limit. If that be so, the revenue cannot pursue the matter further on account of the Circular issued by the Central Board of Direct Tax being Circular No.9 of 2024. Therefore, the appeal stands disposed of on the ground of low tax effect.
The substantial questions of law admitted by order dated 9[th] October,
2015 are left open.
.
(T.S. SIVAGNANAM, CJ.)
(HIRANMAY BHATTACHARYYA, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue