Principal Commissioner Of Income Tax- Central 2 Kolkata v. Alok Harlalka

OD-14 ORDER SHEET ITAT/153/2018 IA NO:GA/1/2018(OLD NO.GA/1117/2018), GA/2/2018(OLD NO.GA/1118/2018)

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION(INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF I.T.-CENTRAL-2, KOLKATA -VSALOK HARLALKA

BEFORE:

HON'BLE JUSTICE T.S. SIVAGNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE: 11TH NOVEMBER 2021.

Mr. S. Bhattacharyya, Adv., for appellant/petitioner. None appears for respondent.

The Court: Learned senior standing counsel appearing for the appellant/revenue submits that this appeal is to be withdrawn on the ground of low tax effect and in this regard the learned counsel has pointed out from the order passed by the Commissioner of Income Tax(Appeals) that the tax demand is well below the threshold limit.

Recording the aforesaid submission, the appellant/revenue is allowed to withdraw the appeal.

Accordingly, the instant appeal stands dismissed as withdrawn. All connected applications are also dismissed. However, the substantial question of law raised are left open.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) tk