Commissioner of Income-tax, Siliguri v. Nemchand Jain & Sons
[Citation -2019-LL-1212-44]

Citation 2019-LL-1212-44
Appellant Name Commissioner of Income-tax, Siliguri
Respondent Name Nemchand Jain & Sons
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 12/12/2019
Judgment View Judgment
Keyword Tags low tax effect


ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT 83 of 2015 GA 1811 of 2015 GA 1812 of 2015 COMMISSIONER OF INCOME TAX, SILIGURI Versus NEMCHAND JAIN & SONS BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN And Hon'ble JUSTICE ARIJIT BANERJEE Date : 12th December, 2019. Mr. Soumen Bhattacharjee, Adv. ..for Appellant Mr. G. S. Gupta, Adv. & Mr. Siddharth Das, Adv. for Respondent Court : This appeal under Income Tax Act, 1961 is filed by department. It is seen that this appeal does not deserve to be further prosecuted having regard to policy decision of department which does not call for continued prosecution of matter value of which is below Rs.1 crore. This position is acceded to on behalf of department. We do not see any reason to retain this appeal and we dismiss same along with connected applications leaving open questions of law raised. (THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) sm Commissioner of Income-tax, Siliguri v. Nemchand Jain & Son
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