Commissioner Of Income Tax , Kolkata - Xiii, Kol v. M/S. Sheo Sakti Coke Industries

OD - 13

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/40/2015 COMMISSIONER OF INCOME TAX - XIII VS.

M/S. SHEO SAKTI COKE INDUSTRIES BEFORE :

THE HON'BLE JUSTICE T.S.SIVAGNANAM A N D THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATED : JANUARY 19 2022.

[Via Video Conference] Appearance :

Mr. Manabendra Nath Bandyopadhyay, Advocate ...for appellant The Court :- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order passed by the Income Tax Appellate Tribunal, Calcutta.

Learned Standing Counsel appearing for the appellant/revenue has given instruction 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.) GH/kb.