Commissioner of Income-tax, Kolkata-III, Kolkata v. Antarctica Ltd
[Citation -2019-LL-0926-49]

Citation 2019-LL-0926-49
Appellant Name Commissioner of Income-tax, Kolkata-III, Kolkata
Respondent Name Antarctica Ltd.
Relevant Act Income-tax
Date of Order 26/09/2019
Judgment View Judgment
Keyword Tags tax effect

OD 37 ORDER SHEET ITA 487 of 2008 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA Versus ANTARCTICA LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 26th September, 2019. Appearance: Mr. A. Ganguly, Adv. For appellant Mr. J. P. Khaitan, Sr. Adv. Mr. A. Mukherjee, Adv. For respondent Court : Mr. Ganguly, 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 487 of 2008) 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 Commissioner of Income-tax, Kolkata-III, Kolkata v. Antarctica Ltd
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