Commissioner of Income-tax, Kol-12, Kolkata v. Lata Ben Patel
[Citation -2019-LL-1212-60]

Citation 2019-LL-1212-60
Appellant Name Commissioner of Income-tax, Kol-12, Kolkata
Respondent Name Lata Ben Patel
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 72 of 2015 GA 1708 of 2015 COMMISSIONER OF INCOME TAX, KOL-12, KOLKATA Versus LATA BEN PATEL BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN And Hon'ble JUSTICE ARIJIT BANERJEE Date : 12th December, 2019. Mr. Madhu Jana, Adv. for Appellant Mr. Ananda Sen, Adv. 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 application leaving open questions of law raised. (THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) sm Commissioner of Income-tax, Kol-12, Kolkata v. Lata Ben Patel
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