Principal Comm. of Income-tax-I, Kolkata v. AHW Steel Ltd - 2020-LL-0220-33

Citation	2020-LL-0220-33
Appellant Name	Principal Comm. of Income-tax-I, Kolkata
Respondent Name	AHW Steel Ltd.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	20/02/2020
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	The Court :- Mr. Chowdhury, learned counsel for the appellant submits that the tax effect is below Rs. 1 crore. By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with the 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 applications are dismissed as not pressed.

OD 9 ORDER SHEET ITAT 141 of 2019 GA 1820 of 2019 GA 1821 of 2019 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMM OF INCOME TAX I KOLKATA Versus M/S AHW STEEL LTD 6D SHYAM KUNJ BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE PROTIK PRAKASH BANERJEE Date : 20th February, 2020. For Appellant : Mr. D. Chowdhury, Adv. For Respondent : Mr. A. Agarwal, Adv. Mr. F. Gaffar, Adv. Court :- 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. 141 of 2019) and connected applications (GA No.1820 of 2019 and GA No.1821 of 2019) are dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (PROTIK PRAKASH BANERJEE, J.) Dey Principal Comm. of Income-tax-I, Kolkata v. AHW Steel Ltd

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