Commissioner Of Income Tax vs M/S. S.S. Impex
2023 Latest Caselaw 724 Cal/2

OD-2

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

                                 ITA/45/2012
                    COMMISSIONER OF INCOME TAX, KOLKATA-XII
                                      VS.
                               M/s. S.S. IMPEX


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

And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20th 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 September 23, 2011 passed

by the Income Tax Appellate Tribunal "B" Bench, Kolkata in ITA No.977/Kol/2011

relating to the assessment years 2006-2007. This appeal was admitted on 30th March,

2012 upon framing the following substantial questions of law :-

"1. Whether the ratio laid down in the judgment in case of (CIT Versus Stumm

India) in ITA 127 of 2009 (unreported) is applicable in this case or not?

2. Whether the leaned Tribunal erred in law by not holding that the assessee

in the facts and circumstances of the case was obliged to deduct tax at source

under Section 194C read with Section 40(a)(ia) of the Income Tax Act, 1961? "

Mr. Soumen Bhattacharjee, learned Counsel representing the revenue draws the

attention of the court to the order passed by the CIT(Appeals) to indicate that the tax

effect involved in this appeal is Rs.32,00,444/-/- which is far below the threshold limit

fixed by the C.B.D.T. In view thereof, the revenue cannot proceed with this appeal any

further.

Accordingly, the instant appeal stands dismissed on the ground of low tax effect

and the substantial questions of law framed by this Court by order dated 30.03.2012

are left open.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

pkd/GH