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Principal Commissioner Of Income Tax, Kolkata-10, Kolkata v. Sri Sandeep Basu

High Court 11 Dec 2020 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

11 Dec 2020

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax, Kolkata-10, Kolkata v. Sri Sandeep Basu, 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.

The order — as passed by the High Court

ORDER SHEET ITA 11 OF 2017IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-10, KOLKATAVersusSRI SANDEEP BASU BEFORE: The Hon'ble JUSTICE I. P. MUKERJIThe Hon’ble JUSTICE MD. NIZAMUDDINDate : 11 December, 2020. Appearance :Mr. Soumen Bhattacherjee, Adv.…For the appellant The Court: Mr. Bhattacherjee, learned counsel for the appellantsubmits that the tax effect is below the tax limit. By virtue of the circular of the Central Board of Direct Taxes dated11[th] July, 2018 read with the circular dated 8[th] August, 2019and theclarification dated 20[th] August, 2019, the appellant cannot proceed withthe appeal. Accordingly, this appeal (ITA No.11 of 2017) is dismissed as notpressed. Interim order, if any, is vacated. (I.P. MUKERJI, J.) (MD. NIZAMUDDIN, J.)

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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.

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