Principal Commissioner of Income-tax-4, Kolkata v. National Textile Corporation (WBABO) Ltd
[Citation -2020-LL-0203-12]

Citation 2020-LL-0203-12
Appellant Name Principal Commissioner of Income-tax-4, Kolkata
Respondent Name National Textile Corporation (WBABO) Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 03/02/2020
Judgment View Judgment
Keyword Tags tax effect


O 12 ORDER SHEET ITAT 190 of 2019 GA 2903 of 2019 GA 2904 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA Versus NATIONAL TEXTILE CORPORATION (WBABO) LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 3rd February, 2020. For Appellant : Mr. S. N. Dutta, Adv. Mr. A. Bhowmik, Adv. Mrs. P. Banerjee, 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 (ITAT No.190 of 2019) and connected applications (GA No.2903 of 2019 and GA No.2904 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey Principal Commissioner of Income-tax-4, Kolkata v. National Textile Corporation (WBABO) Ltd
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