Commissioner Of Income Tax, Kolkata-Iv v. M/S. Champion Commercial Co. Ltd
High Court
12 Dec 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Kolkata-Iv v. M/S. Champion Commercial Co. Ltd
Date of order
12 Dec 2023
Assessment year(s)
2008-09
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Kolkata-Iv v. M/S. Champion Commercial Co. Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.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
ORDER
OD – 12
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITA/44/2013
COMMISSIONER OF INCOME TAX, KOLKATA-IVVERSUSM/S. CHAMPION COMMERCIAL CO. LTD.
BEFORE:
The Hon'ble Justice SURYA PRAKASH KESARWANI The Hon'ble Justice RAJARSHI BHARADWAJ
Date : 12[th] December 2023.
Appearance:
Mr. Amit Sharma, Advocate… for appellant.Mr. Ananda Sen, Advocate… for respondent.
1.This appeal relates to assessment year 2008-09.
2.Learned counsel for the Income Tax Department / appellant states that inthis case, the tax effect involved is less than the monetary limit for filingappeal as prescribed in Circular No.17/2019 dated 08.08.2019 andtherefore this appeal may be dismissed.this case, the tax effect involved is less than the monetary limit for filingappeal as prescribed in Circular No.17/2019 dated 08.08.2019 andtherefore 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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