Principal Commissioner Of Income Tax-9, Kolkata v. Rahee Jhajharia E To E (Jv

OD – 3 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/35/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA VS. RAHEE JHAJHARIA E TO E (JV) BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 31 July, 2025 Appearance : Mr. Tilak Mitra, Adv.(VC) Mr. Prithu Dudhoria, Adv. …for Appellant Mr.J.P. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Mrigank Kejriwal, Adv. Ms. Sruti Dutta, Adv. Ms. Sakshi Singhi, Adv. ..for the Respondent The Court : We have heard Mr. Tilak Mitra, learned Senior Standing Counsel appearing for the appellant/revenue and Mr. J. P. Khaintan, learned Senior 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 December 16, 2022 passed by the Income Tax Appellate Tribunal, “C” - Bench, Kolkata in ITA No.135/Kol/2021 for the assessment year 2015-16. 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