COMMISSIONER OF INCOME TAX , KOL - XIV vs. RITESH KUMAR BOYED

ORDER OD – 14 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/18/2014 COMMISSIONER OF INCOME TAX, KOLKATA-XIV VERSUS RITESH KUMAR BOYED BEFORE: The Hon'ble Justice SURYA PRAKASH KESARWANI The Hon'ble Justice RAJARSHI BHARADWAJ Date : 12th December 2023. Appearance: Mr. Smarajit Roychowdhury, Advocate … for appellant. Mr. Subash Agarwal, Advocate Mr. Brijesh Kr. Singh, Advocate Mr. Nitish Bhandary, Advocate … for respondent. 1. This appeal relates to assessment year 2007-08. 2. Learned counsel for the Income Tax Department / appellant states that in this case, the tax effect involved is less than the monetary limit for filing appeal as prescribed in Circular No.17/2019 dated 08.08.2019 and therefore this appeal may be dismissed. 3. In view of the aforesaid, the appeal is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar