Ita/140/2011 Of The Commissioner Of Income Tax ,Xxi Kolkata v. Nadia District Central Co-Operative Bank Ltd
High Court
12 Dec 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Ita/140/2011 Of The Commissioner Of Income Tax ,Xxi Kolkata v. Nadia District Central Co-Operative Bank Ltd
Date of order
12 Dec 2023
Assessment year(s)
2004-05
Outcome
Dismissed
Case summary
In Ita/140/2011 Of The Commissioner Of Income Tax ,Xxi Kolkata v. Nadia District Central Co-Operative Bank Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the aforesaid, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE
THE COMMISSIONER OF INCOME TAX-XXI, KOLKATA -Versus-
NADIA DISTRICT CENTRALCOOPERATIVE BANK LIMITED
BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 12[th] December, 2023
Appearance:Mr. Amit Sharma, Adv.…for the appellant.
The Court : This appeal relates to assessment year 2004-05.Learned standing counsel for the Income TaxDepartment/appellant states that in this case, the tax effectinvolved is less than the monetary limit for filing appeal asprescribed in Circular No.17/2019 dated 08.08.2019 and,therefore, this appeal may be dismissed.
In view of the aforesaid, the appeal is dismissed.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)As.
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