Principal Commissioner of Income-tax-17, Kolkata v. Mahua Palit
[Citation -2019-LL-0930-8]

Citation 2019-LL-0930-8
Appellant Name Principal Commissioner of Income-tax-17, Kolkata
Respondent Name Mahua Palit
Relevant Act Income-tax
Date of Order 30/09/2019
Judgment View Judgment
Keyword Tags tax effect

OD2 ITAT No. 293 of 2018 GA No. 3200 of 2018 GA No. 3201 of 2018 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax - 17, Kolkata Versus Mahua Palit Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 30th September 2019 Appearance: Mr. S. Roychoudhury, Advocate for appellant Mr. R. N. Dutt, Advocate Ms. Sutapa Roy Choudhury, Advocate for respondent Court: Mr. Roychoudhury, 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 (ITAT No. 293 of 2018) and connected two applications (GA No. 3200 of 2018 and GA No. 3201 of 2018) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) 2 R. Bose Principal Commissioner of Income-tax-17, Kolkata v. Mahua Palit
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