Commissioner of Income-tax, Central-II v. Bijay Poddar
[Citation -2019-LL-0925-82]

Citation 2019-LL-0925-82
Appellant Name Commissioner of Income-tax, Central-II
Respondent Name Bijay Poddar
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 25/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD1 ITA No. 772 of 2008 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Central II Versus Bijay Poddar Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 25th September 2019 Appearance: Mr. P. K. Bhowmick, Advocate for appellant Court: Mr. Bhowmick, 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. 772 of 2008) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, Central-II v. Bijay Poddar
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