Calcutta High Court
C.W.T. Kolkata - I vs Bhagyoday Enterprises Pvt. Ltd on 16 May, 2018
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD-16
ORDER SHEET
AWT No.8 of 2005
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Wealth Tax)
ORIGINAL SIDE
C.W.T. KOLKATA - I
Versus
BHAGYODAY ENTERPRISES PVT. LTD.
BEFORE:
The Hon'ble JUSTICE I. P. MUKERJI
The Hon'ble JUSTICE AMRITA SINHA
Date : 16th May, 2018.
Appearance:
Mr. M.P. Agarwal, Adv.
Mr. Akhilesh Gupta, Adv.
The Court : This is an appeal under Section 27A of the Wealth Tax Act,
1957. The appellant is the Commissioner of Wealth (I), Kolkata.
Mr. Akhilesh Gupta, learned Advocate for the respondent, shows us a
Departmental instruction dated 27th March, 2000, in supersession of an earlier instruction, stating that appeals, inter alia, under the Wealth Tax Act would be filed before the High Court where the tax effect exceeded Rs.2 lakhs. Learned counsel submits and, this is not controverted, that the tax effect of this case is about Rs.50,000/-. The order appealed against is dated 30th November, 2004 which is covered by the said instruction.
The Departmental instruction is taken on record. The Wealth Tax Appeal, AWT No.8 of 2005 is, accordingly, dismissed.
(I. P. MUKERJI, J.) (AMRITA SINHA, J.) cs