Commissioner Of Income Tax,Central -Ii Kolkata v. M/S. Basil International Ltd.

OD - 20

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/64/2012 COMMISSIONER OF INCOME TAX CENTRAL - II, KOLKATA -VersusM/S. BASIL INTERNATIONAL LIMITED BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 28th November, 2023 Appearance :

Mr.Smita Das De, Adv.

..for the appellant.

The Court : Heard Ms. Smita Das De, learned counsel for the income tax department/appellant. This appeal relates to assessment year 2006-07. The learned counsel for the appellant has filed today affidavit of service which is taken on record.

Perusal of the order of the Commissioner of Income Tax (Appeals) dated 1st September, 2009 reveals that the tax effect would be less than the monetary limit fixed for filing of the appeal under the Circular No.17/2019 dated 8th August, 2019. The learned counsel for the appellant does not dispute the aforesaid position of facts.

In view of the aforesaid, the appeal is dismissed in terms of being below the monetary limit fixed under the

aforesaid Circular for filing of the appeal.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) S.Das/