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Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA
Before: Shri J. Sudhakar Reddy, AM & Shri S.S. Viswanethra Ravi, AM
Per S.S. Viswanethra Ravi, JM In the revenue 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. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018. As mandated by this above referred Circular No. 3/2018, the appeal is dismissed as withdrawn.
2 Assessment Year: 2002-03 M/s. Epcos IndiaPvt. Ltd.
In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 2nd August, 2018. J. Sudhakar Reddy S.S. Viswanethra Ravi ACCOUNTANT MEMBER JUDICAL MEMBER Dated: 02/08/2018 Biswajit, SPS Copy of order forwarded to:
M/s. Epcos India Pvt. Ltd., Kulia Kanchrapara Road, Kalyani, Nadia – 741 251. 2. ACIT Circle – 11(1), P-7, Chowringhee Square, Kolkata – 700 069. 3. The CIT(A)
The CIT
DR, By order, Sr. P.S. / H.O.O. ITAT, Kolkata