Commissioner Of Income Tax (Exemption), Kolkata v. Debi Kamal Estate Trust

OD - 27

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/28/2019 COMMISSIONER OF INCOME TAX (EXTEPTION) KOLKATA -VersusDEBI KAMAL ESTATE TRUST BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 14th December, 2023 Appearance :

Sri Prithu Dudheria, Adv.

..for the appellant.

1. This appeal relates to assessment year 2004-05. 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/28/2019] is dismissed.

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