Principal Commissioner of Income-tax, Burdwan v. The Burdwan Central Co-Operative Bank Ltd
[Citation -2020-LL-0207-57]

Citation 2020-LL-0207-57
Appellant Name Principal Commissioner of Income-tax, Burdwan
Respondent Name The Burdwan Central Co-Operative Bank Ltd.
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 07/02/2020
Judgment View Judgment
Keyword Tags tax effect


OD8 ITAT No. 120 of 2019 GA No. 1713 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax, Burdwan Versus Burdwan Central Co-Operative Bank Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice MD. NIZAMUDDIN Date: 7th February 2020 Appearance: Mr. Debasish Choudhury, Advocate for appellant Court: Mr. Choudhury, 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, appeal (ITAT No. 120 of 2019) and connected application (GA No. 1713 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose Principal Commissioner of Income-tax, Burdwan v. Burdwan Central Co-Operative Bank Ltd
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