Commissioner Of Income Tax vs M/S. Park International
2023 Latest Caselaw 615 Cal/2

OD-2

                         IN THE HIGH COURT AT CALCUTTA
                       SPECIAL JURISDICTION (INCOME TAX)
                                 ORIGINAL SIDE

                               ITA/122/2011
              COMMISSIONER OF INCOME TAX, KOLKATA-IX, KOLKATA
                                    VS.
                         M/S. PARK INTERNATIONAL


BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM

And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd March, 2023

Appearance :

Mr. Soumen Bhattacharjee, Adv.

...for appellant

The Court : - This appeal filed by the revenue under Section 260A of the Income

Tax Act, 1961 (the Act) is directed against the order dated 25.6.2010 passed by the

Learned Income Tax Appellate Tribunal "C" Bench, Kolkata in I.T.A. No. 152/Kol/2009

for the Assessment Year 2004-2005 and I.T.A. No.153/Kol/2009 for the assessment

year 2005-2006.

As rightly pointed out by Mr. Soumen Bhattacharjee, learned Advocate

representing the revenue/appellant that the tax effect involved in the instant appeal is

Rs.44,94,103/- which is far below the threshold limit as would be evident from the

Circular issued by the C.B.D.T.

This appeal was admitted on May 03, 2011 and the following substantial

questions of law have been framed by the Hon'ble Division Bench:-

(i) Whether the learned Tribunal below committed substantial error of law in

confirming the order of disallowance in setting side the order of

disallowance or labour charges of security guard by totally misconstruing

the provisions contained in Section 40(a)(ia) read with Section 194C of the

Income Tax Act, 1961?

(ii) Whether the learned Tribunal below committed substantial error of law in

overlooking the fact that the assessee could not produce even the address of

the labour sardar to whom money was allegedly paid and in such

circumstances, whether the learned Tribunal below passed the perverse

judgment in setting aside the order of the authorities ?

In view of the fact that the tax effect is below the threshold limit the revenue

cannot proceed with this appeal any further.

In view thereof, the appeal stands dismissed and the substantial questions of law

framed in this appeal are, however, left open.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.