Commissioner Of Income Tax Delhi -15 v. Matrix Infrastructure Through
High Court
20 May 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax Delhi -15 v. Matrix Infrastructure Through
Date of order
20 May 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax Delhi -15 v. Matrix Infrastructure Through, 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.
The order — as passed by the High Court
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
18.
+ ITA 332/2016
COMMISSIONER OF INCOME TAX DELHI -15 ..... Appellant Through: Mr P. Roy Chaudhuri, Senior Standing counsel.
versus
MATRIX INFRASTRUCTURE Through
..... Respondent
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 20.05.2016
%
CM No.19628/2016
1. Allowed, subject to all just exceptions.
CM No.19629/2016
2. For the reasons stated in the application, the delay in filing the appeal is condoned. The application is disposed of.
ITA 332/2016
3. 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.
ITA 332/2016 Page 1 of 2
4. 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.
5. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
MAY 20, 2016 MK
VIBHU BAKHRU, J
ITA 332/2016 Page 2 of 2
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