COMMISSIONER OF INCOME TAX,KOLKATA -XVII ,KOLKATA vs. SHRI DEO KUMAR SARAF

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ITA/30/2012HC CalcuttaWBCHCO000517201228 April 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the revenue. The dismissal was based on the submission made by the revenue's counsel that the appeal was not being pursued due to a low tax effect. The Court noted that the substantial questions of law, which had been suggested, were left open and not decided. No specific findings were made on the merits of the case or the ITAT's order. The operative direction was the dismissal of the appeal.

What were the facts?

This is an appeal by the revenue (Commissioner of Income Tax, Kolkata-XVII) against an order passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Kolkata. The appeal pertains to the assessment year 2007-08. The revenue's learned standing counsel submitted that the appeal was not being pursued due to a low tax effect. Consequently, the High Court dismissed the appeal on this ground. The substantial questions of law that were proposed remain open.

What were the issues?

The High Court was presented with an appeal by the revenue against an ITAT order. The primary issue before the High Court was whether to entertain the appeal, given the revenue's submission regarding low tax effect. The revenue argued that the appeal should be dismissed on the ground of low tax effect, as stated by their counsel. The judgment does not record any specific arguments from the respondent (Shri Deo Kumar Saraf) on the merits of the case or in opposition to the dismissal on low tax effect. The substantial questions of law suggested for the appeal were not decided.

AI-generated summary — verify with the full judgment below

OD-1

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE

ITA 30 of 2012 COMMISSIONER OF INCOME TAX, KOLKATA-XVII, KOLKATA Vs SHRI DEO KUMAR SARAF

BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM

And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 28th April, 2022

Appearance :- Ms. Smita Das Dey, Adv.

… For the appellant Mr. Malay Dhar, Adv. Mr. Bhaskar Sengupta, Adv. … For the respondent

The Court : This appeal by the revenue directed against the order passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in I.T.A. No. 1987/Kol/2010 for the assessment year 2007-08. It is submitted by the learned standing Counsel for the appellant that the appeal is not being pursued on account of low tax effect. Accordingly, the appeal stands dismissed on the ground of low tax effect. The substantial questions of law, which have been suggested, are left open.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

S.Pal/GH.

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