Commissioner Of Income Tax,Kolkata -Xvii ,Kolkata v. Shri Deo Kumar Saraf

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA 30 of 2012 COMMISSIONER OF INCOME TAX, KOLKATA-XVII, KOLKATA Vs SHRI DEO KUMAR SARAF BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 28th April, 2022 Appearance :- Ms. Smita Das Dey, Adv.

... For the appellant Mr. Malay Dhar, Adv.

Mr. Bhaskar Sengupta, Adv.

... For the respondent The Court : This appeal by the revenue directed against the order passed by the Income Tax Appellate Tribunal "A" Bench, Kolkata in I.T.A. No. 1987/Kol/2010 for the assessment year 2007-08. It is submitted by the learned standing Counsel for the appellant that the appeal is not being pursued on account of low tax effect. Accordingly, the appeal stands dismissed on the ground of low tax effect.

The substantial questions of law, which have been suggested, are left open.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Pal/GH.