Principal Commissioner Of Income Tax-2, Kolkata v. Kalyanpur Cements Ltd.

OD 1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/343/2016 IA No.GA/1/2017 [OLD NO:GA/1612/2017) PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS.

KALYANPUR CEMENTS LTD.

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE BIVAS PATTANAYAK Date : 8th July, 2022 Appearance :

Mr. Prithu Dudheria, Adv.

....for the appellant Mr. Avra Mazumder, Adv.

Mr. Binayak Gupta, Adv.

...for the respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 19th April, 2016 passed by the Income Tax Appellate Tribunal, Kolkata Bench (Tribunal) in ITA/1956/Kol/2013 for the assessment years 2008-09. We have heard Mr. Prithu Dudheria, learned standing Counsel for the appellant and Mr. Mazumder, learned Advocate appearing for the respondent. Learned standing Counsel for the appellant has produced a written communication given by the department stating that tax effect in this appeal is less than the threshold limit. Therefore, the revenue seeks to withdraw the appeal. The said instruction is placed on record.

The appeal is dismissed as withdrawn and the substantial questions of law suggested by the revenue are left open.

(T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.) Pkd/GH.