Commissioner Of Income Tax (Exemption), Kolkata ….Appellant(S v. National Neuroscience Centre, Kolkata

Serial No.OD – 2 HIGH COURT AT CALCUTTA(ORIGINAL SIDE) ITAT/145/2017 IA NO: GA/1/2017 (Old No: GA/1277/2017)GA/2/2017 (Old No: GA/1279/2017) (Through Video Conferencing) COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA ….Appellant(s) Through: Mr. Debasish Chaudhuri, AdvocateV/s NATIONAL NEUROSCIENCE CENTRE, KOLKATA ….Respondent(s) Through: Mr. Samak Basu, Advocate. Coram: HON’BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON’BLE JUSTICE RAJARSHI BHARADWAJ O R D E R 1.The present appeal has been filed impugning the order dated July08, 2016 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkatain ITA No.1128/Kol/2013 for the assessment year 2008-09.2.Learned counsel for the appellant pointed out that the amount ofincome tax involved in the present appeal is less than ₹ 1 crore. The samebeing below the minimum limit prescribed for filing of appeals in the HighCourt vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued bythe Government of India, Ministry of Finance, Department of Revenue,Central Board of Direct Taxes, Judicial Section dated August 8, 2019, hemay be permitted to withdraw the present appeal. 3.The present appeal is disposed of, however, keeping open the questions of law raised therein. KOLKATA RAJARSHI BHARADWAJ21.09.2021 (JUDGE)sm/s.kumar (RAJESH BINDAL)CHIEF JUSTICE (ACTING)