ITA 39 of 2012 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-IV Versus M/S. CENTURY PLYWOODS INDIA LTD. BEFORE: Hon ble JUSTICE I. P. MUKERJI Hon ble JUSTICE MD. NIZAMUDDIN Date : 18th September, 2019. Appearance: Mr. S. N. Dutta, Adv. Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Sanjoy Bhowmick, Adv. Mr. Siddhartha Das, 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 39 of 2012) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Commissioner of Income-tax, Kolkata-IV v. Century Plywoods India Ltd