OD-14 ITA No. 376 of 2008 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL-II, KOLKATA Versus M/S. JAI BALAJI SPONGE LTD. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 27th September 2019 Appearance: Mr. Ashok Bhowmik, Adv. Mr. S. Das, Adv. Court: Mr. Bhowmik, 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. 376 of 2008) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs. Commissioner of Income-tax, Central-II, Kolkata v. Jai Balaji Sponge Ltd