ITAT No. 76 of 2015 GA No. 1716 of 2015 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata 3, Kolkata Versus M/s. Emas Expressway Pvt. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 24th September 2019 Appearance: Mr. Debanshu Ghorai, Advocate for appellant Mr. J. P. Khaitan, Sr. Advocate Mrs. Swapna Das, Advocate Mr. Soumya Kejriwal, Advocate Mr. Siddharth Das, Advocate for respondent Court: Mr. Ghorai, 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 (ITAT No. 76 of 2015) and connected application (GA No. 1716 of 2015) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, Kolkata3, Kolkata v. Emas Expressway Pvt. Ltd