Commissioner Of Income Tax, Kolkata - Xii v. M/S. Midhi Print

ORDER

OD - 23

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/22/2010 COMMISSIONER OF INCOME TAX, KOLKATA - XII

VERSUS

M/S. MIDHI PRINT BEFORE :

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

Appearance :

Mr. Tilak Mitra, Advocate.

....for appellant.

Mr. S.M. Surana, Advocate Mr. B. Sengupta, Advocate ...for respondent.

1.

Heard Sri Tilak Mitra, learned senior standing counsel for the appellant Income Tax Department and Sri S.M. Surana, learned counsel for the respondent assessee.

2.

This appeal filed by the Income Tax Department relates to assessment year 2005-06 in which the tax effect, as stated by learned counsel for the parties jointly, is below the limit prescribed under the Circular No.17/2019 dated 08.08.2018 issued by the Government of India.

3.

In view of the aforesaid, since the tax effect involved in the present appeal filed by the Income Tax Department is below the limit prescribed under the aforesaid circular for filing appeal, therefore, this appeal is dismissed. (SURYA PRAKASH KESARWANI, J.) (RAI CHATTOPADHYAY, J.) S. Kumar