C.I.T. -II Kolkata v. Darjeeling Dooars Plantations (Tea) Ltd
[Citation -2019-LL-0925-65]

Citation 2019-LL-0925-65
Appellant Name C.I.T. -II Kolkata
Respondent Name Darjeeling Dooars Plantations (Tea) Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 25/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD 8 ORDER SHEET ITA 53 of 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. -II KOLKATA Versus DARJEELING DOOARS PLANTATIONS (TEA) LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 25th September, 2019. Appearance : Mr. S. N. Dutta, Adv. 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 53 of 2004) is dismissed as not pressed. Interim order, if any, is vacated. Certified photocopy of this order, if applied for, be supplied to parties upon compliance with all requisite formalities. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey C.I.T. -II Kolkata v. Darjeeling Dooars Plantations (Tea) Ltd
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