COMMISSIONER OF INCOME TAX , KOLKATA - XIII, KOL vs. M/S. SHEO SAKTI COKE INDUSTRIES
What did the High Court hold?
The Tribunal recorded the submission made by the learned Standing Counsel for the appellant/revenue that the appeal could not be prosecuted on the ground of low tax effect. Based on this submission, the appeal was dismissed 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 to dismiss the appeal.
What were the facts?
This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Calcutta. The appeal was filed by the Commissioner of Income Tax - XIII against M/s. Sheo Sakti Coke Industries. The High Court at Calcutta, Original Side, heard the matter. The revenue's learned Standing Counsel submitted that the appeal could not be prosecuted due to a low tax effect. The Court recorded this submission.
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. (Question of law) Contentions: Assessee: No arguments recorded for the assessee. Revenue: The appeal cannot be prosecuted on the ground of low tax effect.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD – 13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/40/2015 COMMISSIONER OF INCOME TAX - XIII VS. M/S. SHEO SAKTI COKE INDUSTRIES BEFORE : THE HON’BLE JUSTICE T.S.SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA DATED : JANUARY 19 2022. [Via Video Conference] Appearance : Mr. Manabendra Nath Bandyopadhyay, Advocate …for appellant The Court :- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order passed by the Income Tax Appellate Tribunal, Calcutta. Learned Standing Counsel appearing for the appellant/revenue has given instruction 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.
2 Consequently, substantial questions of law which have been raised, are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) GH/kb.
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