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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. J.SUDHAKAR REDDY & SH. S.S.VISWANETHRA RAVI
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER Year: 2003-04] vs DCIT, M/s. Somany Ceramics Ltd., Circle-5(1), P-7, 2, Red Cross Place, Kolkata-700001. Chowringhee Square, Kolkata-700069. PAN-AAECS0763K (Appellant) (Respondent) Appellant by Sh.M.K.Biswas, Addl. CIT Respondent by Sh.P.K.Sanghai, FCA Date of Hearing 06.09.2018 Date of Pronouncement 06.09.2018 ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
This appeal filed by the Revenue against the order dated 02.06.2017 passed by CIT(A)-2, Kolkata for AY 2003-04.
In the relevant appeal, the undisputed fact 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.0279/Misc.142/2007-ITJ(Pt), dated 11th July, 2018. 3. As mandated by this above referred Circular No.3/2018, the appeal of the Revenue is dismissed as withdrawn. 4. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 06.09.2018.