I.t.a v. Shri Vivek Mundra

ORDER SHEETIN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE I.T.A. No.107 of 2012Commissioner of Income Tax, Kolkata-III, Kolkata.VersusShri Vivek Mundra. BEFORE: The Hon'ble JUSTICE T.S. SIVAGNANAM-And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 19[th] January, 2022. Mr. P.K. Bhowmick, Adv.… for the Appellant.Mr. Siddhartha Das, Adv.… for the Respondent. This appeal, filed under Section 260A of the Income Tax Act by therevenue, is directed against the order dated 24[th] February, 2012 passed bythe Income Tax Appellate Tribunal, ‘B’ Bench, Kolkata, in ITANo.1409/Kol/2009 for the assessment year 2006-07.We have heard the learned Counsel for the parties. It is pointed out by the learned Counsel for the appellant that the taxwhich has been demanded is Rs.77,84,323/- as could be revealed from theorder passed by the Commissioner of Income Tax (Appeal) VIII dated 18[th] June, 2009. If such is the position, then the revenue cannot prosecute theappeal on the ground of low tax effect. Accordingly, appeal stands disposed of. Substantial questions of lawwhich have been framed for consideration, are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Gh/kb,