DIRECT. OF I.T.,(INTERNATIONAL TEXATION & TRANS. PRICING)KOL vs. MR. ANINDYA DUTTA
What did the High Court hold?
The High Court recorded the submission of the learned standing counsel for the appellant/revenue that the appeal cannot be prosecuted on the ground of low tax effect. Based on this submission, the Court dismissed the appeal on the ground of low tax effect. Consequently, the substantial questions of law that were raised in the appeal were left open and not decided on merits. The operative direction was the dismissal of the appeal.
What were the facts?
The appeal was filed by the Director of Income Tax (International Taxation & Transfer Pricing), Kolkata (the revenue) under Section 260A of the Income Tax Act, 1961. The appeal challenged an order passed by the Income Tax Appellate Tribunal, Kolkata. The respondent in the appeal is Mr. Anindya Dutta. The appeal was heard by the High Court at Calcutta on January 17, 2022.
What were the issues?
1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, is maintainable on the ground of low tax effect. The revenue, through its learned standing counsel, submitted that the appeal cannot be prosecuted due to a low tax effect. No specific arguments were recorded for the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
OD-14 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 65 of 2014
DIRECTOR OF INCOME TAX (INTERNATINAL TAXATION & TRANSFER PRICING) KOLKATA VERSUS MR. ANINDYA DUTTA
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. 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.) s.pal/pkd
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