Sundeep Bhutoria v. Union Of India & ORS.

OD-25 ITA/62/2011

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE SUNDEEP BHUTORIA -VersusUNION OF INDIA & ORS.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAI CHATTOPADHYAY Date : 22nd January, 2024 Appearance:

Ms. Smita Das De, Adv.

...for the respondent.

The Court : Case called out.

None appears for the appellant to press the appeal. In this appeal the following substantial question of law has been raised:

"Whether the learned Tribunal has correctly applied Section 23(1) of the Income Tax , 1961 in the facts and circumstances of the case while coming to conclusion that a sum of Rs.96,000/- is a taxable income on account of annual letting value ?"

It appears that the appellant is not interested in pressing the appeal on account of smallness of the amount involved.

Therefore, the appeal (ITA/62/2011) is dismissed for non-prosecution.

(SURYA PRAKASH KESARWANI, J.) (RAI CHATTOPADHYAY, J.) As.