C.I.T. Kolkata II v. Laxmi Narayan Investment Co. Ltd
[Citation -2019-LL-0925-86]

Citation 2019-LL-0925-86
Appellant Name C.I.T. Kolkata II
Respondent Name Laxmi Narayan Investment Co. Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 25/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD 13 ORDER SHEET ITA 475 of 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. KOLKATA II Versus LAXMI NARAYAN INVESTMENT CO. LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 25th September, 2019. Appearance: Mr. M. Bandyapadhyay, Adv. Mr. A. Gupta, Adv. Mr. A. Choudhury, Adv. Court : Mr. Bandyapadhay, 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 475 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. Kolkata II v. Laxmi Narayan Investment Co. Ltd
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