Principal Commissioner Of Income Tax, Assansol v. M/S. Bolkunda Pachwai And (S) C. S. Shop
High Court
16 Dec 2020 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax, Assansol v. M/S. Bolkunda Pachwai And (S) C. S. Shop
Date of order
16 Dec 2020
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax, Assansol v. M/S. Bolkunda Pachwai And (S) C. S. Shop, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly the appeal is dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ITA No. 121 of 2018
IN THE HIGH COURT AT CALCUTTAIn Appeal from itsSPECIAL JURISDICTION (INCOME TAX)CIVIL APPELLATE JURISDICTIONORIGINAL SIDE
Principal Commissioner of Income Tax, AssansolVersusM/s. Bolkunda Pachwai And (S) C. S. Shop
Before:
The Hon'ble Justice I. P. MUKERJIAndThe Hon’ble Justice KAUSIK CHANDADate: 16[th] December 2020
Appearance:Mr. S. N. Dutta, Advocatefor the appellant
The Court: Mr. S. N. Dutta, learned advocate submits oninstruction that the tax effect in this appeal is lower than the thresholdlimit prescribed by the relevant circular. In those circumstances, theappellant cannot proceed with the appeal.
Accordingly the appeal is dismissed as not pressed.
(I. P. MUKERJI, J.)
(KAUSIK CHANDA, J.)
R. Bose
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