Commissioner of Income-tax, Central–I v. Upper Ganges Sugar & Indus. Ltd
[Citation -2019-LL-0919-20]

Citation 2019-LL-0919-20
Appellant Name Commissioner of Income-tax, Central–I
Respondent Name Upper Ganges Sugar & Indus. Ltd.
Relevant Act Income-tax
Date of Order 19/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA No. 81 of 2002 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Central I Versus M/s. Upper Ganges Sugar & Indus. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 19th September 2019 Appearance: Mr. P. K. Bhowmick, Advocate for appellant Mr. Siddhartha Das, Advocate Mr. Asim Choudhury, Advocate for respondent Court: Mr. Bhowmick, 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 No. 81 of 2002) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, CentralI v. Upper Ganges Sugar & Indus. Ltd
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