COMMISSIONER OF INCOME TAX, KOLKATA -XV vs. M/S. MEGHRAJ MANOJ KUMAR (HUF)
What did the High Court hold?
The High Court dismissed the appeal filed by the revenue on the ground of low tax effect. The Court recorded the submission made by the revenue's learned standing counsel, who, on instruction from the department, stated that the appeal could not be pursued due to low tax effect. Consequently, the substantial questions of law raised in the appeal were left open. Any connected application was also dismissed.
What were the facts?
The appeal was filed by the revenue (Commissioner of Income Tax, Kolkata - XV) against an order passed by the Income Tax Appellate Tribunal, 'A' Bench, Kolkata. The assessee is M/s. Meghraj Manoj Kumar (HUF). The appeal was filed under Section 260A of the Income Tax Act. The revenue's counsel, on instructions from the department, submitted that the appeal could not be pursued due to a low tax effect.
What were the issues?
1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, should be dismissed on the ground of low tax effect. Assessee's Arguments: Not recorded. Revenue's Arguments: The revenue argued that the appeal could not be pursued due to a low tax effect, based on instructions from the department.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-3 ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/242/2009 IA No. GA/1/2009 (Old No. GA/2430/2009) COMMISSIONER OF INCOME TAX, KOLKATA - XV VS. M/S. MEGHRAJ MANOJ KUMAR (HUF) BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : December 16, 2021. [Via Video Conference] Appearance: Mr. Smarajit Roychowdhury, Advocate … 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, ‘A’ Bench, Kolkata. We have heard Mr. Smarajit Roychowdhury, learned standing counsel appearing for the appellant/revenue. The learned standing counsel appearing for the appellant/revenue on instruction from the department submitted that the appeal cannot be pursued by the revenue on account of low tax effect.
2 Recording such submission, the appeal is dismissed on the ground of low tax effect. Consequently, substantial questions of law which have been raised are left open. Connected application, if any, stands dismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH.
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