COMMISSIONER OF INCOME TAX, CENTRAL - I vs. M/S HOOGHLY MILLS COMPANY LIMITED
What did the High Court hold?
The High Court, recording the submission made by the learned standing counsel for the appellant/revenue, 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. No specific finding was given on any of the substantial questions of law, as the appeal was disposed of on a procedural ground. The operative direction was to dismiss the appeal.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Central-I (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. Hooghly Mills Company Ltd. The appeal pertains to an assessment year not specified in the judgment. The revenue's learned standing counsel submitted that the appeal could not be prosecuted due to low tax effect.
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 argued that the appeal cannot be prosecuted due to low tax effect, based on instructions received. The judgment does not record any arguments from the respondent.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 20 of 2012 COMMISSIONER OF INCOME TAX, CENTRAL-I VERSUS M/S. HOOGHLY MILLS COMPANY LTD. BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 18th JANUARY 2022. [Via Video Conference] Appearance: Mr. Soumen Bhattacharya, Adv. …for the appellant. Mr. J.P. Khaitan Sr. Adv. Mr. Soham Sen, Adv. ..for Respondent. 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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