PRINCIPAL COMMISSIONER OF INCOME TAX , KOLKATA -10 , KOLKATA vs. SRI. SANDEEP BASU

OD-21 ORDER SHEET ITA 11 OF 2017 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-10, KOLKATA Versus SRI SANDEEP BASU BEFORE: The Hon'ble JUSTICE I. P. MUKERJI The Hon’ble JUSTICE MD. NIZAMUDDIN Date : 11TH December, 2020. Appearance : Mr. Soumen Bhattacherjee, Adv. …For the appellant The Court: Mr. Bhattacherjee, learned counsel for the appellant submits that the tax effect is below the tax limit. By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with the circular dated 8th August, 2019and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal. Accordingly, this appeal (ITA No.11 of 2017) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) A Dey