COMMISSIONER OF INCOME TAX, KOLKATA- XIV vs. M/S. DEBASHISH INDUSTRIES

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ITA/137/2010HC CalcuttaWBCHCO001624201018 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, recording the submission made by the revenue's learned standing counsel, 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. No specific amount in dispute was mentioned in the judgment.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Kolkata-XIV (the revenue) against an order of the Income Tax Appellate Tribunal, Kolkata. The assessee is M/s. Debashish Industries. The appeal was filed under Section 260A of the Income Tax Act, 1961. 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 Contentions: The judgment does not record any contentions from the assessee. Revenue's Contentions: The revenue's learned standing counsel submitted that the appeal cannot be prosecuted on the ground of low tax effect.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-3 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 137 of 2010 COMMISSIONER OF INCOME TAX, KOLKATA-XIV, KOLKATA VERSUS M/S. DEBASHISH INDUSTRIES 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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