Commissioner of Income-tax, Central-II v. Shyam SEL Ltd
[Citation -2019-LL-0927-18]

Citation 2019-LL-0927-18
Appellant Name Commissioner of Income-tax, Central-II
Respondent Name Shyam SEL Ltd.
Relevant Act Income-tax
Date of Order 27/09/2019
Judgment View Judgment
Keyword Tags tax effect

OD-24 ORDER SHEET ITA 724 of 2008 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL - II Versus M/S. SHYAM SEL LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 27th September, 2019. Appearance: Mr. P. K. Bhowmick, Adv. For Appellant Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. For Respondent Court : Mr. Bhowmick, 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 724 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, Central-II v. Shyam SEL Ltd
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