Commissioner Of Income Tax (Exteption) Kolkata v. Debi Kamal Estate Trust
High Court
14 Dec 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax (Exteption) Kolkata v. Debi Kamal Estate Trust
Date of order
14 Dec 2023
Assessment year(s)
2004-05
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax (Exteption) Kolkata v. Debi Kamal Estate Trust, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the aforesaid, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
OD – 27
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Income Tax]
ORIGINAL SIDE
ITA/28/2019
COMMISSIONER OF INCOME TAX (EXTEPTION) KOLKATA
-Versus-
DEBI KAMAL ESTATE TRUST
BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 14[th] December, 2023
Appearance :Sri Prithu Dudheria, Adv. ..for the appellant.
1. This appeal relates to assessment year 2004-05. 2. Learned standing counsel for the Income Tax Department/appellant states that in this case, the tax effect involved is less than the monetary limit for filing appeal as prescribed in Circular No.17/2019 dated 08.08.2019 and, therefore, this appeal may be dismissed. 3. In view of the aforesaid, the appeal is dismissed.
(SURYA PRAKASH KESARWANI, J.)
S.Das/
(RAJARSHI BHARADWAJ, J.)
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