Ita/40/2015 Commissioner Of Income Tax - Xiii v. M/S. Sheo Sakti Coke Industries

OD – 13 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/40/2015COMMISSIONER OF INCOME TAX - XIIIVS.M/S. SHEO SAKTI COKE INDUSTRIES BEFORE :THE HON’BLE JUSTICE T.S.SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADATED : JANUARY 19 2022. [Via Video Conference] Appearance : Mr. Manabendra Nath Bandyopadhyay, Advocate …for appellant The Court :- This appeal filed by the revenue under Section 260Aof the Income Tax Act, 1961 is directed against the order passed by theIncome Tax Appellate Tribunal, Calcutta. Learned Standing Counsel appearing for the appellant/revenuehas given instruction to the effect that this appeal cannot be prosecutedby the appellant/revenue on the ground of low tax effect. Recording the said submission, the appeal stands dismissed on theground of low tax effect. Consequently, substantial questions of law which have beenraised, are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) GH/kb.