Principal Commissioner of Income-tax, Central-2, Kolkata v. Ashoke Surana
[Citation -2019-LL-1219-37]

Citation 2019-LL-1219-37
Appellant Name Principal Commissioner of Income-tax, Central-2, Kolkata
Respondent Name Ashoke Surana
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 19/12/2019
Judgment View Judgment
Keyword Tags low tax effect


IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE ITAT 279 of 2017 GA 2619 OF 2017 GA 2620 OF 2017 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2,KOLKATA Versus SRI ASHOKE SURANA (PAN AKOPS 6722 K) 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.B.SENGUPTA,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 along with connected application leaving open questions of law raised. (THOTTATHIL B. RADHAKRISHNAN, CJ.) (ARIJIT BANERJEE, J.) ssaha AR(CR) Principal Commissioner of Income-tax, Central-2, Kolkata v. Ashoke Surana
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