Commissioner Of Income Tax, Kolkata - Ii v. Northern Project Ltd
High Court
10 Jan 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Kolkata - Ii v. Northern Project Ltd
Date of order
10 Jan 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Kolkata - Ii v. Northern Project Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view thereof the appeal stands dismissed.
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–1
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITA/215/2009IA NO: GA/1/2009 (OLD NO. GA/2142/2009)
COMMISSIONER OF INCOME TAX, KOLKATA - IIVS.NORTHERN PROJECT LTD.
BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 10[th] January, 2023
Appearance :Mr. Soumen Bhattacharjee, Adv...for appellantMr. J.P. Khaitan, Sr. Adv.Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…for respondent
The Court : - This appeal by the revenue filed under Section 260A of the IncomeTax Act, 1961.
It has been uniformly submitted by the learned Advocates representing theparties that the tax effect involved in this appeal is below the threshold limit fixed by theC.B.D.T.
In view thereof the appeal stands dismissed. The substantial questions of lawsuggested by the appellant are, however, left open.
Consequently, GA/1/2009 (OLD NO. GA/2142/2009) stands closed.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
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