Commissioner of Income-tax-IV, Kolkata v. Riga Sugar Co. Ltd
[Citation -2019-LL-0905-66]

Citation 2019-LL-0905-66
Appellant Name Commissioner of Income-tax-IV, Kolkata
Respondent Name Riga Sugar Co. Ltd.
Relevant Act Income-tax
Date of Order 05/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA No. 16 of 2013 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX-IV, KOLKATA Versus M/S. RIGA SUGAR CO. LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 5th September, 2019. Appearance: Mr. S. N. Dutta, 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 16 of 2013) 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.) CS Commissioner of Income-tax-IV, Kolkata v. Riga Sugar Co. Ltd
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