Principal Commissioner of Income-tax, Kolkata-2, Kolkata v. Goodricke Group Limited
[Citation -2020-LL-0206-80]
Citation | 2020-LL-0206-80 |
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Appellant Name | Principal Commissioner of Income-tax, Kolkata-2, Kolkata |
Respondent Name | Goodricke Group Limited |
Court | HIGH COURT OF CALCUTTA |
Relevant Act | Income-tax |
Date of Order | 06/02/2020 |
Judgment | View Judgment |
Keyword Tags | tax effect • restoration of appeal |
Bot Summary: | The Appeal is restored to its original file and number. RE: ITAT No. 403 of 2016, GA No. 197 of 2017 The appeal is treated as on the day s list and taken up for hearing. Mr. Bhowmick, learned Counsel for the appellant submits that the tax effect is below Rs.1 core. By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with circular dated 8th August, 2019 and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal. Accordingly, this appeal and the connected stay application are dismissed as not pressed. |