Commissioner Of Income Tax, Kolkata-Iv, Kolkata v. M/S. Associated Pigments Limited
High Court
16 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Kolkata-Iv, Kolkata v. M/S. Associated Pigments Limited
Date of order
16 Feb 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Kolkata-Iv, Kolkata v. M/S. Associated Pigments Limited, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed on thesaid ground.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ITA/93/2011
COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATAVS.
M/S. ASSOCIATED PIGMENTS LIMITED
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAMA N D
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : February 16, 2022.
[Via Video Conference]
The Court : This appeal has been filed by the revenuechallenging the order passed by the Income Tax Appellate Tribunal,Kolkata.
The revenue has stated that the appeal is not being pursued onaccount of low tax effect. Accordingly, the appeal is dismissed on thesaid ground.
Questions of law suggested are left open.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
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