Commissioner of Income-tax, Kolkata-X, Kolkata v. Anup Kumar Jha
[Citation -2019-LL-0927-26]

Citation 2019-LL-0927-26
Appellant Name Commissioner of Income-tax, Kolkata-X, Kolkata
Respondent Name Anup Kumar Jha
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 27/09/2019
Judgment View Judgment
Keyword Tags tax effect


OD-17 ITA No. 464 of 2008 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-X, KOLKATA Versus ANUP KUMAR JHA. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 27th September 2019 Appearance: Mr. S.N. Dutta, Adv. 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. 464 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, Kolkata-X, Kolkata v. Anup Kumar Jha
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