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Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Hindusthanmotors Ltd

High Court 19 Dec 2023 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

19 Dec 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Hindusthanmotors Ltd, 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

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/162/2010 COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA VS M/S. HINDUSTHANMOTORS LTD. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 19[th] December, 2023 Appearance :Sri Prithu Dudheria, Adv. ..for the appellant. Sri Soham Sen, Adv. ...for the respondent. 1. This appeal relates to assessment years 2002-03 and 2003-04. 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.) (RAJARSHI BHARADWAJ, J.)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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