The Calcutta High Court has dismissed the appeal filed by the Income Tax Department on the ground of low tax effects.The bench of Chief Justice T.S. Sivagnanam and Justice Ajay Kumar Gupta has observed that the total tax was less than Rs. 1 crore, which is the threshold limit fixed by the Central Board of Direct Taxes (CBDT).The department/appellant has raised the issue of whether ITAT erred...