PRINCIPAL COMMISSIONER OF INCOME TAX , CENTRAL 1, KOLKATA vs. M/S JSIS IRON & STEEL INDIA PVT LTD

OD-23 ORDER SHEET ITA 15 OF 2017 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL 1, KOLKATA Versus M/S. JSIS IRON & STEEL INDIA PVT. LTD. BEFORE: The Hon'ble JUSTICE I. P. MUKERJI The Hon’ble JUSTICE MD. NIZAMUDDIN Date : 11TH December, 2020. Appearance : Mr. A. Bhowmik, Adv. …for the appellant Ms. S. Das, Adv. Mr. S. Das, Adv. …for the respondent The Court: Mr. Bhowmik, 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.15 of 2017) is dismissed as not pressed. Interim order, if any, is vacated. (I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) A Dey