COMMISSIONER OF INCOME TAX, BURDWAN vs. M/S SHIVA CONSTRUCTION
What did the High Court hold?
The High Court recorded the submission of the learned standing counsel for the revenue that the appeal cannot be prosecuted due to low tax effect. Accordingly, the appeal was dismissed on this ground. The substantial questions of law, which were raised in the appeal, were left open. The Tribunal's order was not adjudicated on its merits.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Burdwan (the revenue) under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent is M/s. Shiva Construction (the assessee). The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is not detailed.
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. The revenue, through its learned standing counsel, submitted that the appeal cannot be prosecuted on the ground of low tax effect. No arguments were recorded for the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-6 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 129 of 2011
COMMISSIONER OF INCOME TAX, BURDWAN VERSUS M/S. SHIVA CONSTRUCTION
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. Arunava Ganguly, 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.) s.pal/pkd
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