OD-4 ORDER SHEET ITAT 63 of 2019 GA 597 of 2019 GA 598 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA Versus M/S. ORIENTAL CARBON AND CHEMICALS 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. A. Agarwal, Adv. Mr. F. Ghaffer, 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 (ITAT 63 of 2019) and connected applications (GA 597 of 2019 and GA 598 of 2019) are 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 Principal Commissioner of Income-tax-4, Kolkata v. Oriental Carbon and Chemicals Ltd