Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Rnt Plantations Ltd

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/20/2019 COMMISSIONEER OF INCOME TAX-2, KOLKATA VS.

M/S. RNT PLANTATIONS LTD.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM -And- The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 1st July, 2022.

Appearance:

Ms. Swapna Das, Adv.

...for appellant The Court : This appeal under Section 260A of the Income Tax Act, 1961 is directed against the order dated September 13, 2017 passed by the Income Tax Appellate Tribunal "C"

Bench, Kolkata in ITA/82/Kol/2015 relating to assessment year 2009-2010. The learned Counsel appearing for the appellant, on instruction, submits that the tax effect involved in the instant appeal is below the threshold limit fixed by the CBDT. In view thereof, the revenue cannot proceed with the instant appeal and, as such, the same accordingly stands dismissed as not pressed.

The substantial question of law framed by an order dated February 18, 2019 is, however, left open.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.