COMMISSIONER OF INCOME TAX, KOL-XVII vs. DEO KUMAR SARAF
What did the High Court hold?
The High Court, upon hearing the submission from the learned standing counsel for the appellant/revenue, recorded that the appeal cannot be prosecuted on the ground of low tax effect. Accordingly, the appeal was dismissed on this basis. The substantial questions of law that were raised in the appeal were expressly left undecided. The application for stay filed by the Revenue was also dismissed as a consequence of the appeal being dismissed. The operative direction was the dismissal of the appeal and the stay application.
What were the facts?
The Revenue, Commissioner of Income Tax, Kolkata-XVII, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The appeal was admitted by the High Court. The respondent is Deo Kumar Saraf. The appeal was listed for hearing on January 17, 2022. The Revenue's counsel submitted that the appeal could not be prosecuted due to a low tax effect. Consequently, the appeal was dismissed on this ground. An application for stay was also dismissed.
What were the issues?
1. Whether the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, can be prosecuted given the low tax effect, as argued by the Revenue. The Revenue contended that the appeal cannot be prosecuted on the ground of low tax effect. The judgment does not record any specific arguments from the respondent (assessee) on this point, other than their appearance through counsel. The substantial questions of law raised in the appeal were left open by the Tribunal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-5 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 57 of 2011 IA No. GA 1 of 2010 (Old No. GA 3531 of 2010)
COMMISSIONER OF INCOME TAX, KOLKATA-XVII VERSUS DEO KUMAR SARAF
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. Arunava Ganguly, Adv. …for the appellant
Mr. Malay Dhar, Adv. Mr. Bhaskar Sengupta, Adv. ...for the respondent.
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. The application being IA No. GA 1 of 2010 (Old No. GA 3531 of 2010) for stay also stands dismissed.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.) s.pal/pkd
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