Ia No. Ga/2/2012 (Old No.ga/3195/2012) Commissioner Of Income Tax Kolkata- Xi v. Before

OD–3 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/52/2013 IA NO. GA/2/2012 (Old No.GA/3195/2012)COMMISSIONER OF INCOME TAX KOLKATA- XIVS. SMT. PREMLATA MAHESWARI BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM AndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 1[st] March, 2023 Appearance :Mr. Soumen Bhattacharjee, Adv.…for appellant The Court : - This appeal has been filed by the revenue under Section 260A ofthe Income Tax Act, 1961 (the Act) is directed against the order dated January 20, 2012passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in I.T.A. No.1384/Kol/2011 relating to the Assessment Year 2008-2009. The appeal was admitted on 13.6.2011 on the following substantial question of law :- i)Whether the Learned Tribunal failed to appreciate the interpretation ofprovision of Section 194C of the Income Tax Act without considering CBDTCircular No. 715?provision of Section 194C of the Income Tax Act without considering CBDTCircular No. 715? ii)Whether on the facts and circumstances of the case, the Learned IncomeTax Appellate Tribunal has erred in law in holding that the respondenthad used M/s. Standard Publicity Pvt. Ltd. as a channel for executing theadvertisement jobs without considering that the nature of work?Tax Appellate Tribunal has erred in law in holding that the respondenthad used M/s. Standard Publicity Pvt. Ltd. as a channel for executing theadvertisement jobs without considering that the nature of work? We have heard Mr. Soumen Bhattacharjee, learned standing Counsel for the As could be seen from Memorandum and Terms of Appeal in paragraph 8 of thatthe tax effect involved in this appeal is Rs.22,47,264/- which is less than the thresholdlimit of Rs. 1 crore and, therefore, the revenue cannot pursue this appeal. Accordingly, the appeal stands disposed of on the ground of low tax effect.The substantial question of law, which has been admitted, is left open.Consequently, GA/2/2012 stands closed. (T.S. SIVAGNANAM, J.) Pkd/GH. (HIRANMAY BHATTACHARYYA, J.)