Commissioner Of Income Tax, Kolkata-Iii v. M/S. Calcutta Haldia Shipping Services P. Ltd.

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/91/2011 IA No. GA/3/2017 (OLD NO. GA/22/2017) COMMISSIONER OF INCOME TAX, KOLKATA-III VS.

M/S. CALCUTTA HALDIA SHIPPING SERVICES P. LTD. BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 16th December, 2022 Appearance :

Mr. Soumen Bhattacharjee, Adv.

....for appellant Mr. Avra Mazumder, Adv.

Mr. Soumitra Chowdhury,Adv.

Mr. Binayak Gupta, Adv.

...for respondent The Court : This appeal filed by the revenue directed against the order passed by the Income Tax Appellate Tribunal, Kolkata. The learned standing Counsel for the appellant has written instructions from the appellant vide letter dated 4.4.2019 that the appeal is below the threshold limit fixed in the circular issued by the C.B.D.T. Therefore, the appellant/revenue cannot pursue this appeal. Accordingly, the appeal stands dismissed on the ground of low tax effect and the substantial questions of law suggested are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.