Calcutta High Court
Kolkata vs M/S.Carnation Industries Ltd on 28 January, 2016
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
ORDER SHEET
GA NO.4056 OF 2015
WITH
ITAT NO.195 OF 2015
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION(INCOME TAX)
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF INCOME TAX-3,
KOLKATA
Versus
M/S.CARNATION INDUSTRIES LTD.
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The Hon'ble JUSTICE ASHA ARORA Date : 28th January, 2016.
MR.P.DUDHURIA,ADVOCATE FOR REVENUE The Court : Mr.Dudhoria, learned advocate appearing for the revenue submitted that the tax effect in this case is Rs.12,75,015/-, whereas by the Circular No.21/2015[F.No.279/MISC.142/2007-ITJ (PT.)], dated 10- 12-2015, the Board has directed that the appeals involving tax effect upto Rs.20 lakhs shall not be pressed.
2
Therefore, Mr.Dudhoria submitted that in view of the aforesaid Circular, he has instruction not to press the appeal.
The appeal is, therefore, dismissed as not pressed.
(GIRISH CHANDRA GUPTA, J.) (ASHA ARORA, J.) sb.