COMMISSIONER OF INCOME TAX , KOL - II , KOL vs. RASOI LTD

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ITA/72/2014HC CalcuttaWBCHCO004945201417 January 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA1 pages
AI SummaryDismissed

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 could not be prosecuted on the ground of low tax effect. Consequently, the appeal was dismissed on this ground. The substantial questions of law that were raised in the appeal were left open and not decided on merits. No operative directions were issued, and no specific relief was granted or denied on the substantive issues.

What were the facts?

The appeal, ITA 72 of 2014, was filed by the Commissioner of Income Tax, Kolkata-II (the revenue) against an order passed by the Income Tax Appellate Tribunal, Kolkata. The assessee is Rasoi Ltd. The appeal was filed under Section 260A of the Income Tax Act. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is not detailed.

What were the issues?

The appeal was filed by the revenue raising substantial questions of law. However, the judgment does not specify these questions. The revenue's contention, as presented to the High Court, was that the appeal could not be prosecuted due to a low tax effect. No arguments were recorded for the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

OD-15 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE

ITA 72 of 2014

COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA VERSUS RASOI LTD.

BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. Radhamohan Roy, 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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