Itat/153/2018 Of Principal Commissioner Of Income Tax- Central 2 Kolkata v. Alok Harlalka
High Court
11 Nov 2021 In favour of: Revenue
Forum / Bench
High Court · calcutta_original_side
Parties
Itat/153/2018 Of Principal Commissioner Of Income Tax- Central 2 Kolkata v. Alok Harlalka
Date of order
11 Nov 2021
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Itat/153/2018 Of Principal Commissioner Of Income Tax- Central 2 Kolkata v. Alok Harlalka, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the instant appeal stands dismissed as withdrawn.All connected applications are also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
OD-14
ORDER SHEETITAT/153/2018IA NO:GA/1/2018(OLD NO.GA/1117/2018), GA/2/2018(OLDNO.GA/1118/2018)IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION(INCOME TAX)ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF I.T.-CENTRAL-2, KOLKATA-VS-ALOK HARLALKA
BEFORE:
HON’BLE JUSTICE T.S. SIVAGNANAMANDHON’BLE JUSTICE HIRANMAY BHATTACHARYYA
DATE: 11 NOVEMBER 2021.
Mr. S. Bhattacharyya, Adv., for appellant/petitioner.
None appears for respondent.
The Court: Learned senior standing counsel appearing for the
appellant/revenue submits that this appeal is to be withdrawn on the groundof low tax effect and in this regard the learned counsel has pointed out fromthe order passed by the Commissioner of Income Tax(Appeals) that the taxdemand is well below the threshold limit.
Recording the aforesaid submission, the appellant/revenue isallowed to withdraw the appeal.
Accordingly, the instant appeal stands dismissed as withdrawn.All connected applications are also dismissed. However, the substantialquestion of law raised are left open.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
tk
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