IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE ITA 2 of 2018 PRINCIPAL COMMISSIONER OF INCOME TAX-2,KOL. Versus SHRI KAMAL BHANDARI BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN Hon'ble JUSTICE ARIJIT BANERJEE Date : 19th December, 2019. For Appellant : MR.S.N.DUTTA,ADV. For respondent: MR.J.P.KHAITAN,SR.ADV. MR.S.BHOWMIK,ADV. 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 leaving open questions of law raised. (THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) ssaha AR(CR) Principal Commissioner of Income-tax-2,Kol v. Kamal Bhandari