Commissioner of Income-tax, Kolkata-X v. Mark Construction
[Citation -2020-LL-0205-33]

Citation 2020-LL-0205-33
Appellant Name Commissioner of Income-tax, Kolkata-X
Respondent Name Mark Construction
Relevant Act Income-tax
Date of Order 05/02/2020
Judgment View Judgment
Keyword Tags tax effect

OD 31 ORDER SHEET ITA 11 of 2013 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA - X Versus M/S. MARK CONSTRUCTION BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 5th February, 2020. For Appellant : Mr. M. N. Bandopadhyay, Adv. Court :- Mr. Bandopadhyay, 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 11 of 2013) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey Commissioner of Income-tax, Kolkata-X v. Mark Construction
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