Principal Commissioner Of Income Tax, Central-2, Kolkata v. Electrocast Sales India Ltd.

OD-11 ORDER SHEET ITAT 11 OF 2020 GA 1 OF 2020 GA 475 OF 2020 GA 2 OF 2020 GA 476 OF 2020

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA

Versus

ELECTROCAST SALES INDIA LTD.

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE KAUSIK CHANDA Date : 18TH December, 2020.

Appearance :

Mr. P. K. Bhowmik, Adv.

...For the appellant The Court : Mr. Bhowmik, learned advocate appearing for the appellant, submits, on instructions, that the tax effect in this appeal is below the threshold limit prescribed by the relevant circular. Accordingly, the department cannot proceed with this appeal. The appeal (ITAT No.11 of 2020) and the connected applications (GA No.1 of 2020, GA No.475 of 2020, GA No.2 of 2020, GA No.476 of 2020) are dismissed as not pressed.

(I.

P. MUKERJI, J.) (KAUSIK CHANDA, J.) A Dey