Principal Commissioner of Income-tax-3, Kolkata v. B C H Electric Ltd. (Formerly Known As Bhartia Industries)
[Citation -2019-LL-0918-32]

Citation 2019-LL-0918-32
Appellant Name Principal Commissioner of Income-tax-3, Kolkata
Respondent Name B C H Electric Ltd. (Formerly Known As Bhartia Industries)
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 18/09/2019
Judgment View Judgment
Keyword Tags tax effect


ITA 8 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA Versus M/S. B C H ELECTRIC LTD. (FORMERLY KNOWN AS BHARTIA INDUSTRIES) BEFORE: Hon ble JUSTICE I. P. MUKERJI Hon ble JUSTICE MD. NIZAMUDDIN Date : 18th September, 2019. Appearance: Mr. S. N. Dutta, Adv. Mr. Akhilesh Gupta, Adv. Mr., Avra Mazumder, Adv. 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 8 of 2019) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Principal Commissioner of Income-tax-3, Kolkata v. B C H Electric Ltd. (Formerly Known As Bhartia Industries)
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