ITA No. 3 of 2008 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata II Versus M/s. General Fibre Dealers (P) Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 17th September 2019 Appearance: Mr. S. N. Dutta, Advocate for appellant Mr. J. P. Khaitan, Sr. Advocate Ms. Swapna Das, Advocate Mr. Sidharth Das, 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, appeal (ITAT No. 3 of 2008) and is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-Tax, Kolkata II v. General Fibre Dealers (P) Ltd