Commissioner of Income-tax, Kolkata-IV v. Nap Constructions Pvt. Ltd
[Citation -2019-LL-0909-28]

Citation 2019-LL-0909-28
Appellant Name Commissioner of Income-tax, Kolkata-IV
Respondent Name Nap Constructions Pvt. Ltd.
Relevant Act Income-tax
Date of Order 09/09/2019
Judgment View Judgment
Keyword Tags tax effect

OD-1 ORDER SHEET ITA 53 of 2009 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-IV Versus M/S. NAP CONSTRUCTIONS PVT. LTD. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 9th September, 2019 Appearance: Mr. S.N. Dutta, Adv. Mr. Prabir Kumar Ghosh, 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 53 of 2009) 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, Kolkata-IV v. Nap Constructions Pvt. Ltd
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