Ita/60/ 2009 Commissioner Of Income Tax, Kolkata-I v. M/S. Amrit Hatcheries Pvt. Ltd
High Court
07 Jan 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Ita/60/ 2009 Commissioner Of Income Tax, Kolkata-I v. M/S. Amrit Hatcheries Pvt. Ltd
Date of order
07 Jan 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/60/ 2009 Commissioner Of Income Tax, Kolkata-I v. M/S. Amrit Hatcheries Pvt. Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the said submission, the appeal stands dismissed on theground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
OD-2
IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
ITA/60/ 2009COMMISSIONER OF INCOME TAX, KOLKATA-IVersusM/S. AMRIT HATCHERIES PVT. LTD.
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
AND
The Hon’ble JUSTICE ANANDA KUMAR MUKHERJEEDate : January 7, 2022.[Via Video Conference]
Appearance:Mr. Tilak Mitra, Adv.Mr. S.K. Mishra, Adv.
The Court : This appeal has been filed by the Revenue under Section260A of the Income Tax Act, 1961 challenging the order passed by the IncomeTax Appellate Tribunal, Kolkata.
The appellant/department has submitted that the tax effect involved inthis appeal is lesser than the threshold limit fixed by the Central Board.
In the light of the said submission, the appeal stands dismissed on theground of low tax effect.
The substantial questions of law are left open.
(T. S. SIVAGNANAM, J.)
(ANANDA KUMAR MUKHERJEE, J.)
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