ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA No. 234 of 2009 COMMISSIONER OF INCOME TAX, KOL-XVII Versus SUSMITA BANERJEE BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 11th August, 2014. For Appellant : Mr. Farhan Gaffer, Advocate Court : In view of instruction No.2 of 2005 dated 24th October, 2005 issued by CBDT wherein monetary limit for filing appeal under Section 260A is Rs.4 lakhs, learned advocate for revenue does not press instant appeal as tax effect is Rs.65,000/-. Hence, appeal and application are dismissed as not pressed. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) sm Commissioner of Income-tax, Kolkata - XVII v. Susmita Banerjee