Commissioner Of Income Tax, Kol-Xiii ,Kolkata v. Shri Umesh Prasad
High Court
25 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Kol-Xiii ,Kolkata v. Shri Umesh Prasad
Date of order
25 Mar 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Kol-Xiii ,Kolkata v. Shri Umesh Prasad, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: It is submitted by the learned Counsel for the appellant/revenue thatthis appeal is not being pursued by the revenue on the ground of low tax effect.This submission is placed on record and the appeal stands dismissed on theground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
OD-3
ORDER SHEETITA/112/2012IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, KOL-XIII ,KOLKATAVSSHRI UMESH PRASAD
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
And
The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA
Date : 25 MARCH, 2022.
Appearance:Mrs. Smita Das De, Adv.…For the Appellant
The Court : This appeal filed by the revenue under Section 260A of theIncome Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 24[th]June, 2011 passed by the Income Tax Appellate Tribunal, “D” Bench, Kolkata inM.A. No.81/Kol/2009 connected to I.T.(SS)A No.112/Kol/2004 for the blockassessment period 1987-88 to 1997-98.
The revenue has raised the following substantial question of law forconsideration:
“’(i) Whether on the facts and in the circumstances of the case the LearnedTribunal was justified in law in reversing its own order in the original orderunder the garb of rectification proceedings passed under Section 254(2) ofthe said Act ?”
We have heard Ms. Smita Das De, learned standing Counsel appearingfor the appellant/revenue.
It is submitted by the learned Counsel for the appellant/revenue thatthis appeal is not being pursued by the revenue on the ground of low tax effect.This submission is placed on record and the appeal stands dismissed on theground of low tax effect. Consequently, the substantial question of law is leftopen.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
SN/S.De
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