OD12 ITAT No. 93 of 2019 GA No. 1085 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax 12, Kolkata Versus Biswanath Agarwal Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 3rd January 2020 Appearance: Mr. Soumen Bhattacharya, Advocate for appellant Court: Mr. Bhattacharya, 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 appeal (ITAT No. 93 of 2019) and connected application (GA No. 1085 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Principal Commissioner of Income-tax12, Kolkata v. Biswanath Agarwal