Commissioner Of Income Tax, Kolkata-Iv v. M/S. Pilot Consultants Ltd
High Court
07 Jan 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Commissioner Of Income Tax, Kolkata-Iv v. M/S. Pilot Consultants Ltd
Date of order
07 Jan 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Kolkata-Iv v. M/S. Pilot Consultants Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the said submission, the appeal stands dismissed on theground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
OD-5
IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
ITA/342/2009
COMMISSIONER OF INCOME TAX, KOLKATA-IVVersusM/S. PILOT CONSULTANTS LTD.
BEFORE:The Hon'ble JUSTICE T. S. SIVAGNANAM
ANDThe Hon’ble JUSTICE ANANDA KUMAR MUKHERJEEDate : January 7, 2022.[Via Video Conference]
Appearance:Mr. Tilak Mitra, Adv.Mr. Madhu Jana, Adv.
Mr. Subhash Agarwal, Adv.
The Court : This appeal has been filed by the Revenue under Section260A of the Income Tax Act, 1961 challenging the order passed by the IncomeTax Appellate Tribunal, Kolkata.
The appellant/department has submitted that the tax effect involved inthis appeal is lesser than the threshold limit fixed by the Central Board.
In the light of the said submission, the appeal stands dismissed on theground of low tax effect.
The substantial questions of law are left open.
(T. S. SIVAGNANAM, J.)
(ANANDA KUMAR MUKHERJEE, J.)
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