Principal Commissioner of Income-tax 1, Kolkata v. Sudhir Jain
[Citation -2020-LL-0207-34]

Citation 2020-LL-0207-34
Appellant Name Principal Commissioner of Income-tax 1, Kolkata
Respondent Name Sudhir Jain
Relevant Act Income-tax
Date of Order 07/02/2020
Judgment View Judgment
Keyword Tags tax effect

ITAT 136 OF 2019 GA 1754 OF 2019 GA 1755 OF 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA Versus SHRI SUDHIR JAIN BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date : 7th February, 2020. Appearance: Mr. D. Chowdhury, Adv. RE: ITAT No. 136 of 2019, GA No. 1754 of 2019 and GA No.1755 of 2019 appeal is treated as on day s list and taken up for hearing. 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 (ITAT No.136 of 2019) and connected applications (GA No.1754 of 2019 and GA No. 1755 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) cs Principal Commissioner of Income-tax 1, Kolkata v. Sudhir Jain
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