Principal Commissioner of Income-tax-3, Kolkata v. NRE Metcoke Ltd
[Citation -2020-LL-0305-27]

Citation 2020-LL-0305-27
Appellant Name Principal Commissioner of Income-tax-3, Kolkata
Respondent Name NRE Metcoke Ltd.
Relevant Act Income-tax
Date of Order 05/03/2020
Judgment View Judgment
Keyword Tags tax effect

OD-12 ORDER SHEET ITAT No. 135 of 2019 GA No. 1750 of 2019 GA No. 1751 of 2019 IN HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA Versus M/S NRE METCOKE LTD BEFORE: Hon'ble JUSTICE I. P. MUKERJI Hon'ble JUSTICE MD. NIZAMUDDIN Date 5th March, 2020. Appearance: Mr. Debasish Chowdhury, Adv. Court appeal is treated as on day s list. 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.135 of 2019) and connected applications (GA No.1750 of 2019 and GA No. 1751 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-3, Kolkata v. NRE Metcoke Ltd
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