IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE ITAT 230 of 2018 GA 2082 OF 2018 GA 2084 OF 2018 COMMISSIONER OF INCOME TAX(TDS)-2,SILIGURI Versus ASANSOL DURGAPUR DEVELOPMENT AUTHORITY BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN Hon'ble JUSTICE ARIJIT BANERJEE Date : 19th December, 2019. Appearance: Mr.D.Ghorai,Advocate for appellant. Mr.S.Chakraborty, Advocate Mr.A.Chakraborty,Advocate 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 application leaving open questions of law raised. (THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) ssaha AR(CR) Commissioner of Income-tax (TDS)-2, Siliguri v. Asansol Durgapur Development Authority