Ita/81/2011 Of Commissioner Of Income Tax, Kol-Xi, Kolkata v. M/S. S. S. Construction
High Court
19 Jan 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Ita/81/2011 Of Commissioner Of Income Tax, Kol-Xi, Kolkata v. M/S. S. S. Construction
Date of order
19 Jan 2022
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/81/2011 Of Commissioner Of Income Tax, Kol-Xi, Kolkata v. M/S. S. S. Construction, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
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
ORDER SHEETIN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM ANDThe Hon’ble JUSTICE HIRANMAY BHATTACHARYYADate : January 19, 2022.
The Court : This appeal filed by the revenue under Section260A of the Income Tax Act is directed against the order passedby the Income Tax Appellate Tribunal, Kolkata.
The learned standing counsel appearing for theappellant/revenue has given instructions to the effect thatthis appeal cannot be prosecuted by the appellant/revenue onthe ground of low tax effect.
Recording the said submission, the appeal stands dismissedon the ground of low lax effect.
Consequently, substantial questions of law which have beenraised are left open.
(T. S. SIVAGNANAM, J.)
S.Das/sp3
(HIRANMAY BHATTACHARYYA, J.)
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