COMMISSIONER OF INCOME TAX, KOLKATA - XI, KOLKATA vs. M/S MODERN INTERNATIONAL
What did the High Court hold?
The High Court, recording the submission of the revenue's learned standing counsel, 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. The operative direction was the dismissal of the appeal. No specific amount in dispute was recorded. The judgment does not record any specific findings on the merits of the case or the substantial questions of law.
What were the facts?
The appeal, ITA 36 of 2012, was filed by the Commissioner of Income Tax, Kolkata-XI, Kolkata (the revenue) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was preferred under Section 260A of the Income Tax Act. The revenue's learned standing counsel submitted that the appeal could not be prosecuted due to a low tax effect. The High Court at Calcutta, Original Side, recorded this submission.
What were the issues?
1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act can be prosecuted on the ground of low tax effect. The revenue's contention, as presented by its learned standing counsel, was that the appeal could not be prosecuted due to a low tax effect. The judgment does not record any specific arguments from the assessee, M/s. Modern International, on this point.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 36 of 2012 COMMISSIONER OF INCOME TAX, KOLKATA-XI, KOLKATA VERSUS M/S. MODERN INTERNATIONAL 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. 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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