Commissioner of Income-tax, Kolkata–2, Kolkata v. Laurel Securities Pvt. Ltd
[Citation -2019-LL-0904-75]

Citation 2019-LL-0904-75
Appellant Name Commissioner of Income-tax, Kolkata–2, Kolkata
Respondent Name Laurel Securities Pvt. Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 04/09/2019
Judgment View Judgment
Keyword Tags tax effect


ITAT No. 6 of 2015 GA No. 223 of 2015 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata 2, Kolkata Versus Laurel Securities Pvt. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 4th September 2019 Appearance: Mr. P. K. Bhowmik, Advocate Mr. Asok Bhowmik, Advocate for appellant Court: Mr. Bhowmik, 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 (ITAT No. 6 of 2015) and connected stay application (GA No. 223 of 2015) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, Kolkata2, Kolkata v. Laurel Securities Pvt. Ltd
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