Calcutta High Court
Principal Commissioner Of Income Tax vs M/S. Maruti Freight Movers Ltd on 13 November, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD9
ITAT No. 322 of 2017
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
Principal Commissioner of Income Tax, Central - 4, Kolkata
Versus
M/s. Maruti Freight Movers Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI
And
The Hon'ble Justice MD. NIZAMUDDIN
Date: 13th November 2019
Appearance:
Mr. D. Ghorai, Advocate
Mr. Madhu Jana, Advocate
for the appellant
Mr. J. P. Khaitan, Advocate
Mr. Pronit Bag, Advocate
Mr. soumyadeep Biswas, Advocate
for the respondent
The Court: Mr. Jana, 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 (ITAT No. 322 of 2017) is dismissed as not pressed.
Interim order, if any, is vacated.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose