Case Law › High Court › Principal Commissioner Of Income Tax, Ce...

Principal Commissioner Of Income Tax, Central-2, Kolkata v. Electrocast Sales India Ltd

High Court 18 Dec 2020 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

18 Dec 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax, Central-2, Kolkata v. Electrocast Sales India Ltd, the High Court (2020) 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.

ORDER SHEETITAT 11 OF 2020GA 1 OF 2020GA 475 OF 2020 GA 2 OF 2020 GA 476 OF 2020IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATAVersusELECTROCAST SALES INDIA LTD. BEFORE:The Hon'ble JUSTICE I. P. MUKERJIThe Hon’ble JUSTICE KAUSIK CHANDADate : 18 December, 2020. Appearance :Mr. P. K. Bhowmik, Adv.…For the appellant The Court : Mr. Bhowmik, learned advocate appearing for theappellant, submits, on instructions, that the tax effect in this appeal isbelow the threshold limit prescribed by the relevant circular. Accordingly, the department cannot proceed with this appeal. The appeal (ITAT No.11 of 2020) and the connected applications(GA No.1 of 2020, GA No.475 of 2020, GA No.2 of 2020, GA No.476 of2020) are dismissed as not pressed. (I.P. MUKERJI, J.) (KAUSIK CHANDA, J.)

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.