C.I.T Kolkata-IV v. Electrical Manufacturing Co. Ltd
[Citation -2020-LL-0205-39]

Citation 2020-LL-0205-39
Appellant Name C.I.T Kolkata-IV
Respondent Name Electrical Manufacturing Co. Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 05/02/2020
Judgment View Judgment
Keyword Tags tax effect


OD 16 ORDER SHEET ITA 18 of 2007 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T KOLKATA IV Versus ELECTRICAL MANUFACTURING CO.LTD. BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 5th February, 2020. For Appellant : Mr. D. Chowdhury, Adv. Court :- Mr. Chowdhury, 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 18 of 2007) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) Dey C.I.T Kolkata-IV v. Electrical Manufacturing Co. Ltd
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