Ita/80/2012 Commissioner Of Income Tax, Kolkata-Xi, Kolkata v. Shri Abhijeet Agarwal

O-4 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/80/2012COMMISSIONER OF INCOME TAX, KOLKATA-XI, KOLKATAVS.SHRI ABHIJEET AGARWAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 17[th] November, 2022 Appearance :…for the appellant Mr. Soumen Bhattacharjee, Adv. The Court : This appeal at the instance of the revenue under Section 260Aof the Income Tax, 1961 (the Act) is directed against the order dated November11, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata inITA No. 1594/Kol/2009 for the assessment year 2006-07. Mr. Soumen Bhattacharjee, learned standing counsel representing theappellant/revenue, submits that the tax effect in the instant appeal is below thethreshold limit as per the CBDT circular. In view thereof, the revenue cannot pursue the appeal any further. Accordingly, the appeal stands dismissed on the ground of low tax effect. The substantial questions of law already framed by this Court by orderdated July 20, 2012 are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN.AR(CR)