Commissioner of Income-tax, W.B.–I v. The Pench Valley Coal Ltd
[Citation -2019-LL-0919-32]

Citation 2019-LL-0919-32
Appellant Name Commissioner of Income-tax, W.B.–I
Respondent Name The Pench Valley Coal Ltd.
Relevant Act Income-tax
Date of Order 19/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA No. 220 of 2001 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, W.B. I Versus Pench Valley Coal Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 19th September 2019 Appearance: Mr. Smarajit Roychoudhury, Advocate for appellant Court: Mr. Roychoudhury, 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. 220 of 2001) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, W.B.I v. Pench Valley Coal Ltd
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