Principal Commissioner Of Income Tax-5, Kolkata v. M/S. Acclaris Business Solutions P Ltd

OD – 2 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/28/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. M/S. ACCLARIS BUSINESS SOLUTIONS P LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 31 July, 2025 Appearance :Mr. Prithu Dudhoria, Adv. …for Appellant Mr. Pratyush Jhunjhunwala, Adv. Mr. Mrigank Kejriwal, Adv. Ms. Sruti Dutta, Adv. Ms. Sakshi Singhi, Adv. ..for the appellant. The Court : We have heard Mr. Prithu Dudhoria, learned Standing Counsel appearing for the appellant/revenue and Mr. Pratyush Jhunjhunwala, learned Advocate appearing for the assessee/respondent. This appeal filed by the Department under Section 260A of the Income Tax Act, 1961 is directed against the order dated October 20, 2020 passed by the Income Tax Appellate Tribunal, “C” - Bench, Kolkata in ITA No.1458/Kol/2017 for the assessment year 2010-11. As the tax effect involved in this appeal is less than the threshold limit mentioned in the Circular issued by CBDT, the revenue cannot pursue this appeal any further. Accordingly, the appeal stands disposed of on the ground of low tax effect and the substantial questions of law are left open. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm