Assistant Commissioner Of Income Tax Circle-3(1) Raipur, Chhattisgarh v. Shri Santosh Jain

HIGH COURT OF CHHATTISGARH, BILASPUR TAX Case (Income Tax Appeal) No. 13 of 2017 Assistant Commissioner Of Income Tax Circle-3(1) Raipur, Chhattisgarh ---- Appellant Versus Shri Santosh Jain Prop. Arihant Mining Company, Kusum Complex,Shankar Nagar, Raipur, Chhattisgarh Shankar Nagar, Raipur, Chhattisgarh --- Respondent For AppellantFor Respondent :Mr. Amit Chaudhari, Advocate:Mr. S. Rajeshwar Rao, Advocate Hon'ble Shri Thottathil B. Radhakrishnan, Hon'ble Shri Justice Sharad Kumar Gupta Chief Justice Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 27.06.2017 1. Learned Counsel for the Appellant-department submits that on the basisof the quantum involved, the subject matter of this appeal is below themonetary limits prescribed for prosecution of litigation in terms of theCircular No. 21/2015 issued by the Ministry of Finance, Department ofRevenue, Central Board Direct Taxes. He also points out that thequestion of law raised has already been decided in a different case. Werecord this submission as well.of the quantum involved, the subject matter of this appeal is below themonetary limits prescribed for prosecution of litigation in terms of theCircular No. 21/2015 issued by the Ministry of Finance, Department ofRevenue, Central Board Direct Taxes. He also points out that thequestion of law raised has already been decided in a different case. Werecord this submission as well. 2. We close this case by permitting the appeal to be withdrawn for theaforesaid reasons. aforesaid reasons. Kishore Sd/- Sd/- (Thottathil B. Radhakrishnan) Chief Justice Judge (Sharad Kumar Gupta) Judge