Calcutta High Court
Commissioner Of Income Tax vs Doomdooma Tea Co. Ltd on 11 September, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD18
ITA No. 4 of 2013
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
Commissioner of Income Tax, Kolkata - II
Versus
Doomdooma Tea Co. Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI
And
The Hon'ble Justice MD. NIZAMUDDIN
Date: 11th September 2019
Appearance:
Mr. S. N. Dutta, Advocate
Mr. Madhu Jana, Advocate
for the appellant
Mr. Siddharth Das, Advocate
Mr. Asim Choudhury, Advocate
for the respondent
The Court: Mr. Dutta, 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. 4 of 2013) is dismissed as not pressed.
Interim order, if any, is vacated.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose