Itat/197/2019 Of Principal Comm Of Income Tax v. M/S L And T Finance Limited
High Court
30 Nov 2021 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Itat/197/2019 Of Principal Comm Of Income Tax v. M/S L And T Finance Limited
Date of order
30 Nov 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itat/197/2019 Of Principal Comm Of Income Tax v. M/S L And T Finance Limited, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal stands dismissed as withdrawnwith liberty to the appellant/department to file the appeal beforethe appropriate Court.The Registry shall return the original certified copy ofthe impugned order to the appellant/department after retaining aphotostat copy thereof.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
OD-62 & 63
IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
ITAT/197/2019IA No.GA/2/2019
PRINCIPAL COMMISSIONER OF INCOMETAX-II, KOLKATA -Versus-M/S. L & T FINANCE LIMITED
ITAT/197/2019IA No.GA/1/2019
PRINCIPAL COMMISSIONER OF INCOMETAX-II, KOLKATA -Versus-M/S. L & T FINANCE LIMITED
Appearance:Mr. Smarajit Roychowdhury, Adv....for the appellant.
Mr. Somak Basu, Adv....for the respondent.
BEFORE:
The Hon’ble JUSTICE T.S. SIVAGNANAM
-And-
The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA[[th]]
Date : 30[[th]] November, 2021.
The Court : This appeal has been filed by the
appellant/revenue challenging the order passed by the Tribunal inMumbai.
Learned counsel appearing for the appellant/revenue has
instruction from the department to withdraw the appeal because no
part of cause of action has arisen within the jurisdiction of thisCourt. Such submission is recorded.
Accordingly, the appeal stands dismissed as withdrawnwith liberty to the appellant/department to file the appeal beforethe appropriate Court.The Registry shall return the original certified copy ofthe impugned order to the appellant/department after retaining aphotostat copy thereof.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
A/s./D.Ghosh
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue