Ita/98/2018 Commissioner Of Income Tax - Iv, Kol v. M/S. Khaitan India Ltd

ORDER IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE O – 46 ITA/98/2018 COMMISSIONER OF INCOME TAX - IV, KOL VS M/S. KHAITAN INDIA LTD. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 14[th] May 2024. Ms. Smita Das De, Advocate Mr. Prithu Dudheria, Advocate … for appellant. Mr. F. Gaffar, Advocate Md. Zafar Jilani, Advocate ... for respondent. 1.Heard Ms. Smita Das De, learned senior standing counsel for the appellant and Sri F. Gaffar, learned counsel for the respondent assessee. appellant and Sri F. Gaffar, learned counsel for the respondent assessee. 2.This appeal arises from the impugned order dated 13.02.2014 passed by the Income Tax Appellate Tribunal ‘A’ Bench, Kolkata in ITA No.1841 to 1843/Kol/2008 for the assessment year 2003-04. by the Income Tax Appellate Tribunal ‘A’ Bench, Kolkata in ITA No.1841 to 1843/Kol/2008 for the assessment year 2003-04. 3.In paragraph 6 of GA No.3 of 2014, which is part of paper book, the appellant has stated that “tax effect is reported at Rs.25,84,369/-.” appellant has stated that “tax effect is reported at Rs.25,84,369/-.” 4.In view of the aforesaid, the tax effect is below the limit prescribed for filing appeals vide Circular No.17/2019 dated 8[th] August 2019 issued by Department of Revenue, Central Board of Direct Taxes. filing appeals vide Circular No.17/2019 dated 8[th] August 2019 issued by Department of Revenue, Central Board of Direct Taxes. 5.In view of the aforesaid, the appeal is dismissed in view of the aforesaid circular. circular. (SURYA PRAKASH KESARWANI, J.) S. Kumar (RAJARSHI BHARADWAJ, J.)