Principal Commissioner of Income-tax-4, Kol v. Amrit Breeder Farms Pvt. Ltd
[Citation -2019-LL-1219-38]

Citation 2019-LL-1219-38
Appellant Name Principal Commissioner of Income-tax-4, Kol
Respondent Name Amrit Breeder Farms Pvt. Ltd.
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 232 of 2018 GA 2090 OF 2018 GA 2091 OF 2018 PRINCIPAL COMMISSIONER OF INCOME TAX-4,KOL Versus AMRIT BREEDER FARMS PVT LTD BEFORE: Hon'ble CHIEF JUSTICE THOTTATHIL B. RADHAKRISHNAN Hon'ble JUSTICE ARIJIT BANERJEE Date : 19th December, 2019. Appearance: Ms.Swapna Das, Advocate Mr.Siddharth Das,Advocate 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-4, Kol v. Amrit Breeder Farms Pvt. Ltd
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