Ita/135/2011 Director Of Income Tax [Exemption], Kolkata v. Pailan Educational Trust Commissioner Of Income Tax, Kolkata-Ii, Kolkata

OD–1 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/135/2011DIRECTOR OF INCOME TAX , KOLKATAVS.PAILAN EDUCATIONAL TRUST COMMISSIONER OF INCOME TAX,KOLKATA-II, KOLKATA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 3[rd] March, 2023 Appearance :Mr. Soumen Bhattacharyya, Adv.…for appellant Mr. Pranit Bag, Adv.Mr. Snehashis Sen, Adv.Mr. Abhishek Banerjee, Adv.…for respondent. The Court : - This appeal filed by the revenue under Section 260A of the IncomeTax Act, 1961 (the Act) is directed against the order dated August 6, 2010 passed bythe Learned Income Tax Appellate Tribunal “B” Bench, Kolkata in I.T.A. No.136/Kol/2009 for the Assessment Year 2005-06. It has been pointed out by the learned advocate representing the revenue thatthe tax effect involved is Rs.41,81,451/- which is far less than threshold limit fixed bythe C.B.D.T. This appeal was admitted by an order dated June 9, 2011 on the followingsubstantial question of law : (i)Whether the learned Tribunal below committed substantial error of law inholding that there was no violation of section 13(1)(c) of the Income-tax Actby disregarding the fact that both the assessee-Trust and the Trust SylvenCollege of Management Studies are controlled by Apurba Saha, who is thesigning authority of both the Trusts and the trustees are mere employees.”holding that there was no violation of section 13(1)(c) of the Income-tax Actby disregarding the fact that both the assessee-Trust and the Trust SylvenCollege of Management Studies are controlled by Apurba Saha, who is thesigning authority of both the Trusts and the trustees are mere employees.” In view of the fact that the tax effect is below the threshold limit, the revenuecannot pursue this appeal any further. In view thereof, the appeal stands dismissed onthe ground of low tax effect and the substantial question of law is, however, left open. (T.S. SIVAGNANAM, J.) Pkd/GH. (HIRANMAY BHATTACHARYYA, J.)