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Principal Commissioner Of Income Tax, Kolkata –11, Kol v. M/S. Somdatt Builders Simplex J.v

High Court 23 Dec 2020 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

23 Dec 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax, Kolkata –11, Kol v. M/S. Somdatt Builders Simplex J.v, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

ITAT/103/2017IA No.GA/1/2017(Old No.GA/861/2017),IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA –11, KOLVersusM/S. SOMDATT BUILDERS SIMPLEX J.V. BEFORE: The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE KAUSIK CHANDA Date : 23[rd] December, 2020. Appearance:Mr. S.N. Dutta, Adv.Mr. Manabenda Nath Bandopadhayay, Adv. Ms. Nilanjana Banerjee (Pal), Adv. The Court: Mr. Dutta, learned counsel for the appellant, submits that the taxeffect is below Rs.1 crore. By virtue of the circular of the Central Board of Direct Taxes dated 11[th] July,2018 and the clarification dated 20[th] August, 2019 read with the circularno.17/2019 [F.NO.279/MISC.142/2007-ITJ(PT.)], dated 8[th] August, 2019, theappellant cannot proceed with the appeal. Accordingly, this appeal ITAT (103 of 2017) and the connected application(IA No.GA/1/2017(Old No.GA/861/2017) are dismissed as not pressed.Interim order, if any, is vacated. (I. P. MUKERJI, J.) (KAUSIK CHANDA, J.) cs.

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