Commissioner of Income-tax, Kolkata-II v. Biswanath Industries Ltd
[Citation -2019-LL-0926-42]

Citation 2019-LL-0926-42
Appellant Name Commissioner of Income-tax, Kolkata-II
Respondent Name Biswanath Industries Ltd.
Relevant Act Income-tax
Date of Order 26/09/2019
Judgment View Judgment
Keyword Tags tax effect

OD17 ITA No. 68 of 2007 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata II Versus M/s. Biswanath Industries Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 26th September 2019 Appearance: Mr. S. Bhattacharya, Advocate for appellant Mr. A. K. Dey, Advocate for respondent Court: Mr. Bhattacharya, 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. 68 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-II v. Biswanath Industries Ltd
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