Commissioner of Income-tax, Kolkata-II, Kolkata v. Mallika Investment Company Private Limited
[Citation -2020-LL-0205-38]

Citation 2020-LL-0205-38
Appellant Name Commissioner of Income-tax, Kolkata-II, Kolkata
Respondent Name Mallika Investment Company Private Limited
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 05/02/2020
Judgment View Judgment
Keyword Tags tax effect


OD 28 ORDER SHEET ITA 109 of 2012 With GA 2042 of 2012 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA - II, KOLKATA Versus MALLIKA INVESTMENT COMPANY PRIVATE LIMITED 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 109 of 2012) and connected application (GA No.2042 of 2012) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey Commissioner of Income-tax, Kolkata-II, Kolkata v. Mallika Investment Company Private Limited
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