Principal Commissioner of Income-tax, Kolkata-21, Kolkata v. Uma Shankar Agarwal
[Citation -2020-LL-0205-37]

Citation 2020-LL-0205-37
Appellant Name Principal Commissioner of Income-tax, Kolkata-21, Kolkata
Respondent Name Uma Shankar Agarwal
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 05/02/2020
Judgment View Judgment
Keyword Tags tax effect


OD 38 ORDER SHEET ITA 145 of 2018 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA - 21, KOLKATA Versus UMA SHANKAR AGARWAL BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 5th February, 2020. For Appellant : Mr. A. Ganguly, Adv. Court :- Mr. Ganguly, 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 145 of 2018) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey Principal Commissioner of Income-tax, Kolkata-21, Kolkata v. Uma Shankar Agarwal
Report Error