Commissioner of Income-tax, Central-III v. Ma Iswar Rice Mill
[Citation -2019-LL-0926-41]

Citation 2019-LL-0926-41
Appellant Name Commissioner of Income-tax, Central-III
Respondent Name Ma Iswar Rice Mill
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 26/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD16 ITA No. 66 of 2007 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Central III Versus M/s. Ma Iswar Rice Mill Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 26th September 2019 Appearance: Mr. S. N. Dutta, Advocate for appellant 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 (ITA No. 66 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, Central-III v. Ma Iswar Rice Mill
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