Principal Commissioner Of Income Tax – 17, Kolkata v. Sri Gobinda Chandra Paul
High Court
04 Dec 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax – 17, Kolkata v. Sri Gobinda Chandra Paul
Date of order
04 Dec 2023
Assessment year(s)
2007-08
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax – 17, Kolkata v. Sri Gobinda Chandra Paul, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of the aforesaid, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ORDERIN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
OD – 1
ITA/43/2015
PRINCIPAL COMMISSIONER OF INCOME TAX – 17, KOLKATAVERSUSSRI GOBINDA CHANDRA PAUL
BEFORE:
The Hon'ble Justice SURYA PRAKASH KESARWANI
The Hon'ble Justice RAJARSHI BHARADWAJ
Date : 4[th] December 2023.
Appearance:Mr. Prithu Dudheria, Advocate… for appellant.
1.This appeal relates to assessment year 2007-08.
2.Learned senior standing counsel for the Income Tax Department /appellant states that in this case, the tax effect involved is less than themonetary limit for filing appeal as prescribed in Circular No.17/2019dated 08.08.2019 and therefore this appeal may be dismissed.appellant states that in this case, the tax effect involved is less than themonetary limit for filing appeal as prescribed in Circular No.17/2019dated 08.08.2019 and therefore this appeal may be dismissed.
3.In view of the aforesaid, the appeal is dismissed.
(SURYA PRAKASH KESARWANI, J.)
S. Kumar
(RAJARSHI BHARADWAJ, J.)
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.