ITAT 299 of 2018 GA 3255 of 2018 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL CIT, CENTRAL - I, KOLKATA Versus GANGADHAR DEVELOPERS PVT. LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 12th September, 2019. For Appellant : Mr. D. Trivedi, Adv. Mr. S. K. Mishra, Adv. For Respondent : Mr. P. Bag, Adv. Mr. S. Agarwal, Adv. Court : We have examined record. It is submitted that tax effect in each of assessment years in question is below limit, as it is evident from paragraph 8 of stay petition. 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 299 of 2018) and application (GA No. 3255 of 2018) 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.) Dey Principal CIT, Central-I, Kolkata v. Gangadhar Developers Pvt. Ltd