Commissioner of Income-tax, Kolkata–III, Kolkata v. Britannia Industries Ltd
[Citation -2019-LL-0911-53]

Citation 2019-LL-0911-53
Appellant Name Commissioner of Income-tax, Kolkata–III, Kolkata
Respondent Name Britannia Industries Ltd.
Relevant Act Income-tax
Date of Order 11/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA No. 13 of 2013 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata, Kolkata III, Kolkata Versus M/s. Britannia Industries Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 11th September 2019 Appearance: Mr. S. N. Dutta, Advocate Mr. Madhu Jana, Advocate for appellant Mr. R. K. Murarka, Advocate Ms. Sutapa Roychoudhury, Advocate for respondent 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 No. 13 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, KolkataIII, Kolkata v. Britannia Industries Ltd
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