Calcutta High Court
Principal Commissioner Of Income Tax ... vs Sri Jugal Kishore Das on 12 December, 2019
Author: Arijit Banerjee
Bench: Arijit Banerjee
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction
[Income Tax]
ORIGINAL SIDE
ITAT 126 of 2018
GA 899 of 2018
GA 900 of 2018
PRINCIPAL COMMISSIONER OF INCOME TAX -13, KOLKATA
Versus
SRI JUGAL KISHORE DAS
BEFORE:
The Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN
And The Hon'ble JUSTICE ARIJIT BANERJEE Date : 12th December, 2019.
Mr. Sushil Kumar Mishra, Adv.
..for Appellant The Court : This appeal under the Income Tax Act, 1961 is filed by the department.
It is seen that this appeal does not deserve to be further prosecuted having regard to the policy decision of the department which does not call for continued prosecution of the matter the value of which is below Rs.1 crore. This position is acceded to on behalf of the department.
We do not see any reason to retain this appeal and we dismiss the same along with the connected applications leaving open the questions of law raised.
(THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) sm