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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : March 25th, 2019 Date of pronouncing the order : April 26th, 2019 O R D E R Per J. Sudhakar Reddy :-
The undisputed fact in this appeal is that the tax effect does not exceed the monetary limit of Rs. 20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018. As mandated by this above referred Circular No. 3/2018, the appeal of the revenue is dismissed.
In the result, appeal of the revenue is dismissed. Kolkata, the 26th day of April, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 26.04.2019 {SC SPS}
Assessment Year: 2014-15 M/s. Harsharatna Finance & Investments Pvt. Ltd Copy of the order forwarded to: 1. M/s. Harsharatna Finance & Investments Pvt. Ltd 27, Shakespeare Sarani Kolkata – 700 017
2. Income Tax Officer, Wd-5(4), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.