Commissioner Of Income Tax, Kolkata- Ii v. Northern Projects Ltd.

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/215/2009 IA NO: GA/1/2009 (OLD NO. GA/2142/2009) COMMISSIONER OF INCOME TAX, KOLKATA - II VS.

NORTHERN PROJECT LTD.

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 10th January, 2023 Appearance :

Mr. Soumen Bhattacharjee, Adv.

..for appellant Mr. J.P. Khaitan, Sr. Adv.

Ms. Swapna Das, Adv.

Mr. Siddharth Das, Adv.

...for respondent The Court : - This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961.

It has been uniformly submitted by the learned Advocates representing the parties that the tax effect involved in this appeal is below the threshold limit fixed by the C.B.D.T.

In view thereof the appeal stands dismissed. The substantial questions of law suggested by the appellant are, however, left open. Consequently, GA/1/2009 (OLD NO. GA/2142/2009) stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.