Commissioner of Income-tax, Durgapur v. Nirman Construction
[Citation -2019-LL-0924-38]

Citation 2019-LL-0924-38
Appellant Name Commissioner of Income-tax, Durgapur
Respondent Name Nirman Construction
Relevant Act Income-tax
Date of Order 24/09/2019
Judgment View Judgment
Keyword Tags tax effect

ITA No. 629 of 2004 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Durgapur Versus Nirman Construction Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 24th September 2019 Appearance: Mr. S. N. Dutta, Advocate for appellant 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 No. 629 of 2004) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, Durgapur v. Nirman Construction
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