Principal Commissioner of Income-tax-1, Kolkata v. Tata Metaliks Limited
[Citation -2020-LL-0103-24]

Citation 2020-LL-0103-24
Appellant Name Principal Commissioner of Income-tax-1, Kolkata
Respondent Name Tata Metaliks Limited
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 03/01/2020
Judgment View Judgment
Keyword Tags tax effect


OD-16 ORDER SHEET ITAT No.113 of 2019 GA No.1465 of 2019 GA No.1466 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA Versus M/S TATA METALIKS LIMITED BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 3rd January, 2020. Appearance: Mr. Smarjit Roy Choudhury, Adv. Mr. Sushil Kumar Mishra, Adv. Mr. Pratyush Jhunjhunwala, Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. Court: According to records tax effect is below 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 113 of 2019) and connected applications (GA 1465 of 2019 and GA 1466 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs/ Principal Commissioner of Income-tax-1, Kolkata v. Tata Metaliks Limited
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