IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE ITA 539 of 2008 COMMISSIONER OF INCOME TAX, KOLKATA-I Versus GARDEN REACH SHIPBUILDERS & ENGINEERS LTD BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN Hon'ble JUSTICE ARIJIT BANERJEE Date : 19th December, 2019. For Appellant : MR.S.N.DUTTA,ADV. MR.MADHU JANA,ADV. For respondent: Ms. Sutapa Roychowdhury,Adv. Mr.D.Mitra,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) Commissioner of Income-tax, Kolkata-I v. Garden Reach Shipbuilders & Engineers Ltd