ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT 36 of 2019 GA 429 of 2019 PRINCIPAL COMMISSIONER OF INCOME TAX, DURGAPUR Versus SHRI RAKESH KUMAR CHOWDHURY BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN And Hon'ble JUSTICE ARIJIT BANERJEE Date : 12th December, 2019. Mr. Asoke Bhowmik, Adv. ..for Appellant 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 Principal Commissioner of Income-tax, Durgapur v. Rakesh Kumar Chowdhury