Principal Commissioner Of Income Tax 3, Kolkata ….Appellant(S v. Shri Satyam Roy Chowdhury
High Court
26 Mar 2021 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax 3, Kolkata ….Appellant(S v. Shri Satyam Roy Chowdhury
Date of order
26 Mar 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax 3, Kolkata ….Appellant(S v. Shri Satyam Roy Chowdhury, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.The present appeal is dismissed as withdrawn, however, keepingopen the questions of law raised therein.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT AT CALCUTTA(ORIGINAL SIDE)
ITAT/363/2017
IA NO:GA/1/2017 (OLD NO: GA/3629/2017)GA/2/2017 (OLD NO: GA/3630/2017)(Through Video Conferencing)
PRINCIPAL COMMISSIONER OF INCOME TAX 3, KOLKATA ….Appellant(s)
Through: Mr. Sanjay Kumar, CIT (Judicial)v/s
SHRI SATYAM ROY CHOWDHURY
. ….Respondent(s)
Through:None.
Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGEHON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE
O R D E R
1. The revenue has filed the present appeal against the order dated February24, 2016 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkatain I.T.A. Nos. 639, 640, 641, 642, 643 and 644/Kol/2009 for the assessmentyears 2000-01, 2001-02, 2002-03, 2003-04, 2004-05 and 2005-06respectively.
1.Learned counsel for the appellant submits that the amount ofincome tax involved in the present appeal is less than ₹ 1 crore. The samebeing below the minimum limit prescribed for filing or pursuing of appealsin the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department
of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8,
2019, the appellant may be permitted to withdraw the present appeal.
2.The present appeal is dismissed as withdrawn, however, keepingopen the questions of law raised therein.
KOLKATA (ANIRUDDHA ROY)26.03.2021 JUDGEakg/skumarBench ID - 174068
(RAJESH BINDAL) JUDGE
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