Principal Commissioner Of Income Tax-3, Kolkata v. Apeejay Shipping Ltd
High Court
22 May 2024 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax-3, Kolkata v. Apeejay Shipping Ltd
Date of order
22 May 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax-3, Kolkata v. Apeejay Shipping Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular. circular.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITA/141/2018
PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA VS APEEJAY SHIPPING LTD.
BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND
THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 22[nd] May 2024.
Appearance:
Mr. Amit Sharma, Advocate ... for the appellant. ... for the appellant. Mr. Avra Mazumder, Advocate Mr. Suman Bhowmik, Advocate Mr. Samrat Das, Advocate ... for the respondent. Mr. Samrat Das, Advocate ... for the respondent.
1.Heard Sri Amit Sharma, learned junior standing counsel for the appellant and Sri Avra Mazumder, learned counsel for the respondent assessee. and Sri Avra Mazumder, learned counsel for the respondent assessee.
2.As jointly submitted with reference to the order of the CIT(A) dated 21.01.2013, the tax effect involved in the present appeal is below the monetary limit for filing appeals under Circular No.17/2019 dated 08.08.2019 issued by CBDT. 21.01.2013, the tax effect involved in the present appeal is below the monetary limit for filing appeals under Circular No.17/2019 dated 08.08.2019 issued by CBDT.
3.In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular. circular.
(SURYA PRAKASH KESARWANI, J.)
(RAJARSHI BHARADWAJ, J.)
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