Principal Commissioner Of Income Tax-3, Kolkata v. Apeejay Shipping Ltd.

ORDER

O - 65

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/141/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA VS APEEJAY SHIPPING LTD.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 22nd May 2024.

Appearance:

Mr. Amit Sharma, Advocate ... for the appellant.

Mr. Avra Mazumder, Advocate Mr. Suman Bhowmik, Advocate Mr. Samrat Das, Advocate ... for the respondent.

1.

Heard Sri Amit Sharma, learned junior standing counsel for the appellant and Sri Avra Mazumder, learned counsel for the respondent assessee. 2.

As jointly submitted with reference to the order of the CIT(A) dated 21.01.2013, the tax effect involved in the present appeal is below the monetary limit for filing appeals under Circular No.17/2019 dated 08.08.2019 issued by CBDT.

3.

In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S. Kumar