COMMISSIONER OF INCOME TAX, KOLKATA XI, KOLKATA vs. MR. ANJAN KUMAR MAZUMDAR

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ITA/128/2011HC CalcuttaWBCHCO002982201118 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court recorded the submission made by the revenue's learned standing counsel that the appeal could not be prosecuted due to a low tax effect. Based on this submission, the Court dismissed the appeal on the ground of low tax effect. Consequently, the substantial questions of law, which were raised in the appeal, were left open and not decided on merits. The operative direction was to dismiss the appeal.

What were the facts?

This is an appeal filed by the revenue (Commissioner of Income Tax, Kolkata-XI) under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was heard by the High Court at Calcutta. The revenue's learned standing counsel submitted that the appeal could not be prosecuted due to a low tax effect. The High Court recorded this submission.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, can be prosecuted on the ground of low tax effect. Assessee's Arguments: No arguments were recorded for the assessee in the judgment. Revenue's Arguments: The revenue argued that the appeal could not be prosecuted on the ground of low tax effect. No specific authorities or precedents were mentioned in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 128 of 2011 COMMISSIONER OF INCOME TAX, KOLKATA-XI, KOLKATA VERSUS MR. ANJAN KUMAR MAZUMAR BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18th JANUARY 2022. [Via Video Conference] Appearance: Mr. Ashok Bhowmick, Adv. ..for the appellant. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata. The learned standing counsel appearing for the appellant/revenue has given instructions to the effect that this appeal cannot be prosecuted by the appellant/revenue on the ground of low tax effect. Recording the said submission, the appeal stands dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) nm/GH.

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