Principal Commissioner of Income-tax, Central-1, Kolkata v. Rashmi Cement Ltd
[Citation -2019-LL-0923-25]

Citation 2019-LL-0923-25
Appellant Name Principal Commissioner of Income-tax, Central-1, Kolkata
Respondent Name Rashmi Cement Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 23/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No.175 of 2018 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA Versus RASHMI CEMENT LTD. BEFORE: Hon'ble JUSTICE SANJIB BANERJEE Hon'ble JUSTICE SUVRA GHOSH Date : 23rd September, 2019. Appearance: Mr. S. N. Dutta, Sr. Adv. Mr. Manabendranath Bandyopadhyay, Adv. Mr. J. P.Khaitan, Sr. Adv. Mr. Agnibesh Sengupta, Adv. Mr. Siddharth Das, Adv. Ms. Anupama Saha, Adv. Ms. Pritha Basu, Adv. Court : Office of Deputy Commissioner of Income Tax, CC-2(2), Kolkata by letter dated September 16, 2019 has instructed Advocate appearing for department that appeal under Section 260A may not be pursued as tax effect involved is below present monetary limit prescribed therefor. It is submitted that in respect of all five assessment years, tax effect involved is below limit. Accordingly, ITA No.175 of 2018 is dismissed as not pressed. assessee is represented. There will be no order as to costs. (SANJIB BANERJEE, J.) (SUVRA GHOSH, J.) Principal Commissioner of Income-tax, Central-1, Kolkata v. Rashmi Cement Ltd
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