ORDER SHEET ITA 275 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C. I. T. - II, KOLKATA Versus VADBHAG PAPER BOARD MILLS P. LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 20TH MARCH, 2015. For Appellant/Petitioner : Mr.P.K.Bhowmik,Advocate For Respondent : Mr.R.Bharadwaj,Advocate Court : Mr.Bharadwaj, learned advocate appearing for respondent/assessee took point that tax effect involved in this appeal is merely Rs.2 lakhs whereas circular issued by CBDT which was in force at relevant point of time, prescribed limit of Rs.4 lakhs. Therefore, appeal cannot be maintained in view of judgement in case of CIT, Central-II, Kolkata v. Ceramic Decorator (P) Ltd. delivered on 3rd May, 2011 by Division Bench consisting of Hon ble Justice Bhattacharya and Hon ble Justice Dr.Sambuddha Chakrabarti and in view of CBDT Instruction No.3/11 dated 9th February, 2011. Mr.Bhowmik, learned advocate for appellant did not assail judgement. Therefore, appeal is dismissed being contrary to circular of CBDT. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) C. I. T. - II, Kolkata v. Vadbhag Paper Board Mills P. Ltd