OD5 ITAT No. 278 of 2017 GA No. 2615 of 2017 GA No. 2616 of 2017 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax 2, Kolkata Versus M/s. Mcnally Bharat Engineering Co. Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 25th September 2019 Appearance: Mr. S. N. Dutta, Advocate for appellant Mr. Somak Basu, Advocate for respondent 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 (ITAT No. 278 of 2017) and connected two applications (GA No. 2615 of 2017 and GA No. 2616 of 2017) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Principal Commissioner of Income-tax-2, Kolkata v. Mcnally Bharat Engineering Co. Ltd