OD13 ITA No. 223 of 2008 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Commissioner of Income Tax, Kolkata II, Kolkata Versus Janpath Investment & Holding Ltd. Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice PROTIK PRAKASH BANERJEE Date: 19th February 2020 Appearance: Mr. P. K. Bhowmick, Advocate for appellant Mr. A. K. Dey, Advocate Mr. Akhilesh Gupta, Advocate for respondent Court: Mr. Bhowmick, 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 No. 223 of 2008) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (PROTIK PRAKASH BANERJEE, J.) R. Bose Commissioner of Income-tax, Kolkata-II, Kolkata v. Janpath Investment & Holding Ltd