Principal Cit 3 Kolkata v. M/S Britania Industries Ltd

OD-1 ORDER SHEET ITA 172 OF 2018

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL CIT 3 KOLKATA

Versus

M/S. BRITANIA INDUSTRIES LTD.

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI AND The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 11TH March, 2021.

Mr. M. Bandyopadhyay, Adv.

...for the appellant The Court: Mr. Bandyopadhyay, learned counsel for the appellant submits that the tax effect is below the tax limit. By virtue of the circular of the Central Board of Direct Taxes dated 11th July, 2018 read with the circular dated 8th August, 2019 and the clarification dated 20th August, 2019, the appellant cannot proceed with the appeal.

Accordingly, this appeal (ITA No.172 of 2018) is dismissed as not pressed.

Interim order, if any, is vacated.

(I.

P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) pkd.