Calcutta High Court
Principal Commissioner Of Income Tax - ... vs M/S. Classic Flour & Food Processing ... on 14 November, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD17 ITA No. 74 of 2018 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax - IV, Kolkata Versus M/s. Classic Flour & Food Processing Pvt. Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI And The Hon'ble Justice MD. NIZAMUDDIN Date: 14th November 2019 Appearance:
Mr. P. K. Bhowmick, Advocate Mr. Madhu Jana, Advocate for the appellant The Court: Mr. Bhowmick, learned counsel for the appellant submits that the tax effect is below Rs. 1 crore.
By virtue of the circular of the Central Board of Direct Taxes dated 11th July 2018 read with the circular dated 8th August, 2019 and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal.
Accordingly, this appeal (ITA No. 74 of 2018) is dismissed as not pressed.
Interim order, if any, is vacated.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose