Commissioner Of Income Tax,Central-Iii, Kolkata v. Narendra Kumar Jain

OD-38 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,CENTRAL-III, KOLKATA -Versus- NARENDRA KUMAR JAIN Appearance:Mr. S. N. Dutta, Adv....for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 14[th] February, 2022. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) isdirected against the consolidated order dated 14[th] August, 2009passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata(in short the ‘Tribunal’) in IT(SS)A No.4/Kol/2009 for the blockperiod 1.4.1990 to 24.10.2000. We find from the order sheet that the Court had directednotice to be served on the respondent/assessee and affidavit ofservice be filed, otherwise the appeal would be dismissed. Thereis nothing on record to indicate that the notice has been served on the respondent. Be that as it may, we have considered themerits of the matter. The Ministry of Law has requested Mr. S. N. Dutta,learned Advocate to appear in the matter. We have heard Mr. Dutta learned Counsel appearing for theappellant. From the order passed by the Commissioner of IncomeTax, Central-A-III, Kolkata (CIT(A) dated 8[th] December, 2008, wefind that the tax demanded is Rs.8,40,709/-. If such is thequantum of demand, then the revenue cannot pursue this appeal onthe ground of low tax effect.Accordingly, the appeal stands disposed of on the groundof low tax effect. Consequently, the substantial questions of laware left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.DasA/s.