Commissioner Of Income Tax, Kolkata- Ii v. Messers Duncan Industries Limited

OD-12 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/90/2011 COMMISSIONER OF INCOME TAX, KOLKATA- IIVS.MESSERS DUNCAN INDUSTRIES LIMITED BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAM AndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 1[st] March, 2023 Appearance :Mr. Tilak Mitra, Adv.….for appellant. Mr. A.K. Dey, Adv.… for respondent. The Court : This appeal by the revenue filed under Section 260A of theIncome Tax Act, 1961 (the Act) is directed against the common order dated 3[rd]October, 2008, passed by the Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata(Tribunal) in ITA No. 690/Kol/2008 for the assessment year 2000-01. The appeal was admitted on 28[th] February, 2011 on the followingsubstantial question of law : “1) Whether the learned tribunal below committed substantial error of lawin deleting disallowance of payment of Rs.1,20,000/- to M/s. DialConsultancy Limited by relying upon the order of assessment relatingto previous order by overlooking the fact that such fact cannot beresjudicata in the substantial year ?”in deleting disallowance of payment of Rs.1,20,000/- to M/s. DialConsultancy Limited by relying upon the order of assessment relatingto previous order by overlooking the fact that such fact cannot beresjudicata in the substantial year ?” We have heard Mr. Tilak Mitra, learned standing counsel appearing for theappellant and Mr. A.K. Dey, learned advocate for the respondent. As could be seen from the above substantial question of law, the tax effectinvolved in this case is only Rs.1,20,000/-, which is far less than the thresholdlimit of Rs.1 Crore. Therefore, the revenue cannot pursue this appeal. Accordingly, the appeal stands disposed of on the ground of low tax effectand the substantial question of law is left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Pal/SN.