Commissioner Of Income Tax, Burdwan v. Sri Sukumar Mondal(Deceased) L.r. Abhijit Mondal

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA 58 of 2014 COMMISSIONER OF INCOME TAX, BURDWANVERSUS SRI SUKUMAR MONDAL(DECEASED) L.R. ABHIJIT MONDAL BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYADate : 18[th] JANUARY 2022. [Via Video Conference] Appearance: Mr. Arunabh Ganguly, Adv...for the appellant. The Court : This appeal filed by the revenue under Section 260A of theIncome Tax Act is directed against the order passed by the Income TaxAppellate Tribunal, Kolkata. The learned standing counsel appearing for the appellant/revenue hasgiven instructions to the effect that this appeal cannot be prosecuted by theappellant/revenue on the ground of low tax effect. Recording the said submission, the appeal stands dismissed on theground of low tax effect. Consequently, substantial questions of law which have been raisedare left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)