Commissioner of Income-tax, Kolkata-XIII v. Raj Kumar Kejriwal
[Citation -2019-LL-0926-39]

Citation 2019-LL-0926-39
Appellant Name Commissioner of Income-tax, Kolkata-XIII
Respondent Name Raj Kumar Kejriwal
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 26/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD29 ITA No. 553 of 2007 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata XIII Versus Raj Kumar Kejriwal Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 26th September 2019 Appearance: Mr. S. Roychoudhury, Advocate for appellant Mrs. Swapna Das, Advocate Mr. Siddharth Das, Advocate for respondent Court: Mr. Roychoudhury, 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. 553 of 2007) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Commissioner of Income-tax, Kolkata-XIII v. Raj Kumar Kejriwal
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