Principal Commissioner of Income-tax–2, Kolkata v. Neptune Exports Ltd
[Citation -2019-LL-0917-44]

Citation 2019-LL-0917-44
Appellant Name Principal Commissioner of Income-tax–2, Kolkata
Respondent Name Neptune Exports Ltd.
Relevant Act Income-tax
Date of Order 17/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITAT No. 155 of 2016 GA No. 1114 of 2016 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax 2, Kolkata Versus M/s. Neptune Exports 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. 155 of 2016) and connected application (GA No. 1114 of 2016) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Principal Commissioner of Income-tax2, Kolkata v. Neptune Exports Ltd
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