Ita/20/2019 Commissioneer Of Income Tax-2, Kolkata v. M/S. Rnt Plantations Ltd

OD-2 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/20/2019COMMISSIONEER OF INCOME TAX-2, KOLKATAVS.M/S. RNT PLANTATIONS LTD. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA[[st]] Date : 1[[st]] July, 2022. Appearance:Ms. Swapna Das, Adv.…for appellant The Court : This appeal under Section 260A of the Income TaxAct, 1961 is directed against the order dated September 13, 2017 passedby the Income Tax Appellate Tribunal “C” Bench, Kolkata inITA/82/Kol/2015 relating to assessment year 2009-2010.The learned Counsel appearing for the appellant, oninstruction, submits that the tax effect involved in the instant appealis below the threshold limit fixed by the CBDT. In view thereof, the revenue cannot proceed with the instantappeal and, as such, the same accordingly stands dismissed as notpressed. The substantial question of law framed by an order datedFebruary 18, 2019 is, however, left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)