ITA 31 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA Versus M/S. AMRIT FEEDS LTD. BEFORE: Hon ble JUSTICE I. P. MUKERJI Hon ble JUSTICE MD. NIZAMUDDIN Date : 18th September, 2019. Appearance: Mr. S. N. Dutta, Adv. Mr. Asok Bhowmik, Adv. Mr. Asim Choudhary, Addv. 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 31 of 2019) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Principal Commissioner of Income-tax, Central-1, Kolkata v. Amrit Feeds Ltd