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Principal Commissioner Of Income Tax, Kolkata-4, Kol ………….Appellant(S v. M/S. At & S. India Pvt. Ltd

High Court 14 Jul 2021 In favour of: Unclear
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax, Kolkata-4, Kol ………….Appellant(S v. M/S. At & S. India Pvt. Ltd
Date of order
14 Jul 2021
Assessment year(s)
Outcome
Other

Case summary

In Principal Commissioner Of Income Tax, Kolkata-4, Kol ………….Appellant(S v. M/S. At & S. India Pvt. Ltd, the High Court (2021) decided the matter.

Decision: 3.The present appeal is disposed of, however, keeping open thequestion of law raised therein.question of law raised therein.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Serial No. OD - 4 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/146/2016 IA No.:GA/1/2016(Old No.:GA/1119/2016) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOL ………….Appellant(s) Through : Mr. P.K. Bhowmick, Advocate (VC)V/s M/s. AT & S. INDIA PVT. LTD. ………….Respondent(s) Through : Mr. Somak Basu, Advocate Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGEHON’BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE O R D E R 1.The revenue has filed the present appeal against the order datedOctober 15, 2015 passed by the Income Tax Appellate Tribunal, “B”Bench, Kolkata, in I.T.A No. 1160/Kol./2013 for the assessmentyear 2008-09.October 15, 2015 passed by the Income Tax Appellate Tribunal, “B”Bench, Kolkata, in I.T.A No. 1160/Kol./2013 for the assessmentyear 2008-09. 2.Learned counsel for the appellant submits that the amount ofincome tax involved in the present appeal is less than ₹ one crore.The same being below the minimum limit prescribed for filing ofpursuing of appeals in the High Court vide Circular No.17/2019F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government ofIndia, Ministry of Finance, Department of Revenue, Central Boardof Direct Taxes, Judicial Section dated August 8, 2019, he may bepermitted to withdraw the present appeal. 3.The present appeal is disposed of, however, keeping open thequestion of law raised therein.question of law raised therein. KOLKATA (ARIJIT BANERJEE) (RAJESH BINDAL)14.07.2021 JUDGE CHIEF JUSTICE (ACTING)SN/S.Das
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