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

OD – 2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/341/2009 COMMISSIONER OF INCOME TAX, KOLKATA-XVII VS. DEO KUMAR SARAF BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 16, 2022. [Via Video Conference] Appearance : Mr. Malay Dhar, Adv. Mr. Bhaskar Sengupta, Adv. … for the respondent The Court : This appeal has been filed by the revenue challenging the order passed by the Income Tax Appellate Tribunal, Kolkata. The revenue has stated that the appeal is not being pursued on account of low tax effect. Accordingly, the appeal is dismissed on the said ground. Questions of law suggested are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH