Commissioner of Income-tax (TDS), Kolkata v. Bansilal Leisure Parks Ltd
[Citation -2020-LL-0128-31]

Citation 2020-LL-0128-31
Appellant Name Commissioner of Income-tax (TDS), Kolkata
Respondent Name Bansilal Leisure Parks Ltd.
Relevant Act Income-tax
Date of Order 28/01/2020
Judgment View Judgment
Keyword Tags tax effect

OD-20 ORDER SHEET ITA No. 63 OF 2018 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX (TDS), KOLKATA Versus BANSILAL LEISURE PARKS LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 28th January, 2020. Appearance: Mr. Madhu Jana, Adv. Court : Mr. Jana, 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 63 of 2018) is dismissed as not pressed. Interim order, if any, is vacated. Certified photocopy of this order, if applied for, be supplied to parties upon compliance with all requisite formalities. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) CS Commissioner of Income-tax (TDS), Kolkata v. Bansilal Leisure Parks Ltd
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