OD33 ITAT No. 157 of 2018 GA No. 1145 of 2018 GA No. 1146 of 2018 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Principal Commissioner of Income Tax, Central, Kolkata 2, Kolkata Versus Loknath Prasad Gupta Before: Hon'ble Justice I. P. MUKERJI And Hon ble Justice PROTIK PRAKASH BANERJEE Date: 19th February 2020 Appearance: Mr. Dhiraj Kr. Trivedi, Advocate Mr. Soumen Bhattacharjee, Advocate for appellant Mr. J. P. Khaitan, Sr. Advocate Mrs. Swapna Das, Advocate Mr. Sanjay Bhaumik, Advocate Mr. Siddharth Das, Advocate for respondent Court: Mr. Trivedi, 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. 157 of 2018) and connected two applications (GA No. 1145 of 2018 and GA No. 1146 of 2018) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (PROTIK PRAKASH BANERJEE, J.) R. Bose Principal Commissioner of Income-tax, Central, Kolkata-2, Kolkata v. Loknath Prasad Gupta