Commissioner Of Income Tax, Kolkata-1, Kolkata v. M/S J.D.Enterprise Pvt.Ltd.

OD-11

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA 31 of 2012 COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA

VERSUS

M/S. J.D. ENTERPRISE PVT. LTD.

BEFORE:

The Hon'ble JUSTICE T. S. SIVAGNANAM AND The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17th January, 2022.

Appearance:

Mr. Radhamohan Roy, Adv.

...for the appellant.

Mr. Ananda Sen, Adv .

Mr. Sabyasachi Mondal, Adv.

...for the respondent.

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act is directed against the order passed by the Income Tax Appellate Tribunal, Kolkata.

The learned standing counsel appearing for the appellant/revenue has given instructions 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.) s.pal/pkd