Itat/92/2018 Of Principal Commissioner Of Income Tax-9, Kolkata v. Sukumar Chandra Sahoo
High Court
11 Nov 2021 In favour of: Revenue
Forum / Bench
High Court · calcutta_original_side
Parties
Itat/92/2018 Of Principal Commissioner Of Income Tax-9, Kolkata v. Sukumar Chandra Sahoo
Date of order
11 Nov 2021
Assessment year(s)
—
Outcome
Allowed
Case summary
In Itat/92/2018 Of Principal Commissioner Of Income Tax-9, Kolkata v. Sukumar Chandra Sahoo, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the instant appeal stands dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
OD-9
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income tax) ORIGINAL SIDE
ITAT 92 of 2018 IA No.GA 1 of 2018 (Old No.GA 806 of 2018), GA 2 of 2018 (Old No.GA 807 of 2018)
PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA -Versus- SUKUMAR CHANDRA SAHOO
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 11[th] November, 2021.
Appearance: Mr. S. Bhattacharjee, Adv. …for the appellant.
The Court: Learned senior standing counsel appearing for the appellant Revenue submits that this appeal is to be withdrawn on the ground of low tax effect and in this regard learned counsel has pointed out from the order passed by Commissioner of Income Tax (Appeals) that the tax demand is well below the threshold limit. Recording the said submission, the appellant Revenue is allowed to withdraw the appeal.
Accordingly, the instant appeal stands dismissed as withdrawn. All connected applications also stand dismissed. Substantial questions of law raised are left open.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
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