Commissioner Of Income Tax, Kolkata-Ii, Kolkata v. M/S. Hindusthan Motors Ltd.

OD - 14

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/162/2010 COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA VS M/S. HINDUSTHAN MOTORS LTD.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 19th December, 2023 Appearance :

Sri Prithu Dudheria, Adv.

..for the appellant.

Sri Soham Sen, Adv.

...for the respondent.

1.

This appeal relates to assessment years 2002-03 and 2003-04.

2.

Learned standing counsel for the Income Tax Department/appellant states that in this case, the tax effect involved is less than the monetary limit for filing appeal as prescribed in Circular No.17/2019 dated 08.08.2019 and, therefore, this appeal may be dismissed.

3.

In view of the aforesaid, the appeal [ITA/162/2010] is dismissed.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S.Das/