Commissioner Of Income Tax-Delhi-15 v. Kamal Dhawan
High Court
20 May 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax-Delhi-15 v. Kamal Dhawan
Date of order
20 May 2016
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax-Delhi-15 v. Kamal Dhawan, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
17.
+ ITA 331/2016
COMMISSIONER OF INCOME TAX-DELHI-15 ..... Appellant Through: Mr P. Roy Chaudhuri, Senior Standing counsel.
versus
KAMAL DHAWAN
..... Respondent
CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 20.05.2016
CM No.19627/2016
1. Allowed, subject to all just exceptions.
ITA 331/2016
2. The tax effect in this appeal is less than Rs.20 lakhs. In view of Circular No.21/2015 dated 10[th] December 2015 issued by the Central Board of Direct
Taxes, this appeal has to be treated as not pressed by the Revenue.
3. Although the appeal has been filed by invoking the exception in para 8 of
the Circular dated 10[th] December, 2015, the Court is of the considered view that the question involved is not covered by any of the exceptions.
ITA 331/2016 Page 1 of 2
4. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
MAY 20, 2016 MK
VIBHU BAKHRU, J
ITA 331/2016 Page 2 of 2
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue