Commissioner of Income-tax, Central-I, Kolkata v. Amricon Agrovet (P) Ltd
[Citation -2019-LL-0902-40]

Citation 2019-LL-0902-40
Appellant Name Commissioner of Income-tax, Central-I, Kolkata
Respondent Name Amricon Agrovet (P) Ltd.
Relevant Act Income-tax
Date of Order 02/09/2019
Judgment View Judgment
Keyword Tags low tax effect

O-13 ORDER SHEET ITA 40 of 2014 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL -I, KOLKATA Versus M/S. AMRICON AGROVET (P) LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 2nd September, 2019. Appearance: Mr. S.N. Dutta, Adv. Mr. J.P. Khaitan, Sr. Adv. Mr. Siddhartha Das, Adv. Mr. Asim Chowdhury, Adv. Court : Mr. Dutta, learned counsel for appellant submits that tax effect is below Rs.1 crore. By virtue of circular of Central Board of Direct Taxes dated 11th July, 2018, read with circular dated 8th August, 2019 and clarification dated 20th August, 2019, appellant cannot proceed with appeal. Accordingly, this appeal (ITA 40 of 2014) is dismissed as not pressed. Interim order, if any, is vacated. Certified photocopy of this order, if applied for, be supplied to parties upon compliance with all requisite formalities. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) SN. Commissioner of Income-tax, Central-I, Kolkata v. Amricon Agrovet (P) Ltd
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