COMMISSIONE OF INCOME TAX, KOLKATA-II vs. M/S. DHELAKHAT TEA CO. LIMITED

OD – 4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/61/2011 IA NO: GA/1/2010 (OLD NO: GA/3517/2010) COMMISSIONER OF INCOME TAX, KOLKATA-II VS. M/S. DHELAKHAT TEA CO. LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 16, 2022. [Via Video Conference] 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. Consequently, the application stands dismissed. Questions of law suggested are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH