Calcutta High Court
Principal Commissioner Of Income Tax vs M/S. Skj Coke Industries Ltd on 14 November, 2019
Author: I. P. Mukerji
Bench: I. P. Mukerji
OD6 ITAT No. 236 of 2017 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax - 1, Kolkata Versus M/s. SKJ Coke Industries Ltd.
Before:
The Hon'ble Justice I. P. MUKERJI And The Hon'ble Justice MD. NIZAMUDDIN Date: 14th November 2019 Appearance:
Mr. Arunava Ganguly, Advocate for the appellant The Court: Mr. Ganguly, 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. 236 of 2017) is dismissed as not pressed.
Interim order, if any, is vacated.
(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose