Commissioner Of Income Tax, Central- Iii, Kolkata v. M/S Guru Nanak Educational Trust
High Court
07 Jan 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Central- Iii, Kolkata v. M/S Guru Nanak Educational Trust
Date of order
07 Jan 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Central- Iii, Kolkata v. M/S Guru Nanak Educational Trust, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the said submission, the appeal stands dismissed onthe ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
ITA/43/2013
COMMISSIONER OF INCOME TAX, CENTRAL- III, KOLKATAVs.M/S GURU NANAK EDUCATIONAL TRUST
BEFORE:The Hon'ble JUSTICE T. S. SIVAGNANAM
AND
The Hon’ble JUSTICE ANANDA KUMAR MUKHERJEEDate : January 7, 2022.[Via Video Conference]
Appearance:Mr. P.K. Bhowmik, Adv.Mr. Radhamohan Roy, Adv.
Ms. Swapna Das, Adv.Mr. Siddhartha Das, Adv.Mr. Tanoy Chakraborty, Adv.
The Court : This appeal has been filed by the Revenue underSection 260A of the Income Tax Act, 1961 challenging the order passed bythe Income Tax Appellate Tribunal, Kolkata.
The appellant/department has submitted that the tax effect involvedin this appeal is lesser than the threshold limit fixed by the Central Board.
In the light of the said submission, the appeal stands dismissed onthe ground of low tax effect.
The substantial questions of law are left open.
(T. S. SIVAGNANAM, J.)
(ANANDA KUMAR MUKHERJEE, J.)
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