PRINCIPAL COMMISSIONER OF INCOME TAX-4,KOLKATA vs. M/S.SELVEL ADVERTISING PVT LTD
What did the High Court hold?
The Tribunal noted 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. Recording this submission, the appeal was dismissed 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. No specific finding was given on the merits of the case, nor was any principle established for future citation. The operative direction was the dismissal of the appeal.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax-4, Kolkata (the revenue) under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Kolkata. The assessee is M/s. Selvel Advertising Pvt. Ltd. The specific assessment year(s) and the order of the ITAT being challenged are not detailed in the provided text. The revenue's learned standing counsel submitted that the appeal could not be prosecuted due to a low tax effect.
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. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The learned standing counsel for the revenue submitted that 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-20 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE
ITA 96 of 2019
PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA VERSUS M/S. SELVEL ADVERTISING PVT. LTD.
BEFORE: The Hon’ble JUSTICE T. S. SIVAGNANAM AND The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022. Appearance: Mr. S.N. Dutta, 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
Recent GST High Court judgments
Search GST case law →- Sunanda Raul vs. The Commissioner Of Commercial Taxes And Goods Nad Services Tax, OdishaOrissa · 14 Oct 2026
- Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), BhubaneswarOrissa · 14 Oct 2026
- M/S Manorama Nayak, Khorda vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar Iv Circle, KhurdaOrissa · 14 Oct 2026
- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
