Principal Commissioner Of Income Tax-5, Kolkata v. Dinesh Gangwal
High Court
23 Apr 2025 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax-5, Kolkata v. Dinesh Gangwal
Date of order
23 Apr 2025
Assessment year(s)
2013-14
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax-5, Kolkata v. Dinesh Gangwal, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/172/2024 IA NO: GA/1/2024
PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. DINESH GANGWAL
BEFORE :
THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 23 APRIL, 2025
Appearance:Mr. Soumen Bhatacharjee, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. …Appellant
THE COURT: The instant appeal has been filed under Section 260A of the Income Tax Act, 1961, passed by the Income Tax Appellate Tribunal, ‘SMC’ Bench, Kolkata, in ITA NO.1105/Kol/2023 for the assessment year 2013-14.
It appears that the learned advocate appearing for the appellant/department has received a letter from the JCIT, Hqrs.-5, Kolkata for withdrawal of the present appeal on the ground mentioned therein. The said letter/instruction is kept on record.
In view of the said communication, the instant appeal be treated as dismissed as withdrawn.
Consequently, the connected application (IA No:GA/1/2024) is also dismissed.
However, all substantial questions of law suggested are left open.
(T.S. SIVAGNANAM, CJ.)
(CHAITALI CHATTERJEE (DAS), J.)
sm/SN
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