The Commissioner of Income-tax, Kolkata–IV, Kolkata v. Mapple Exports Pvt. Ltd
[Citation -2019-LL-0911-50]

Citation 2019-LL-0911-50
Appellant Name The Commissioner of Income-tax, Kolkata–IV, Kolkata
Respondent Name Mapple Exports Pvt. Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 11/09/2019
Judgment View Judgment
Keyword Tags tax effect


ITA No. 9 of 2013 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata IV, Kolkata M.s. Mapple Exports Pvt. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 11th September 2019 Appearance: Mr. Debanshu Ghorai, Advocate for appellant Court: Mr. Ghorai, 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 No. 9 of 2013) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, KolkataIV, Kolkata v. Mapple Exports Pvt. Ltd
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