OD 25 ORDER SHEET ITA 148 of 2005 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. CENTRAL-III Versus IDEAL AUTO CREDIT LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 25th September, 2019. Appearance: Mr. S. Roy Chowdhury, Adv. Mr. P. K. Bhowmick, Adv. Court : Mr. Roy Chowdhury, 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 148 of 2005) 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. Central-III v. Ideal Auto Credit Ltd