Principal Commissioner of Income-tax-4, Kolkata v. India Glycols Ltd
[Citation -2019-LL-0918-33]

Citation 2019-LL-0918-33
Appellant Name Principal Commissioner of Income-tax-4, Kolkata
Respondent Name India Glycols Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 18/09/2019
Judgment View Judgment
Keyword Tags tax effect


ITA 177 of 2018 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA Versus M/S. INDIA GLYCOLS LTD. BEFORE: Hon ble JUSTICE I. P. MUKERJI Hon ble JUSTICE MD. NIZAMUDDIN Date : 18th September, 2019. Appearance: Mr. S. N. Dutta, 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 177 of 2018) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Principal Commissioner of Income-tax-4, Kolkata v. India Glycols Ltd
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