Case Law › High Court › Commissioner Of Income Tax v. Central Di...

Commissioner Of Income Tax v. Central Distillery & Breweries

High Court 06 Dec 2019 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

06 Dec 2019

Assessment year(s)

—

Outcome

Other

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax v. Central Distillery & Breweries, the High Court (2019) decided the matter.

Decision: 1,00,00,000/-;the income tax demand is nil asmentioned in the order of CIT (A) dated 29.11.2002, as also the letter dated20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in thepresent appeal being below the permissible tax effect limit, the presentappeal is disposed of.

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

$~29 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1745/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through: versus CENTRAL DISTILLERY & BREWERIES ..... Respondent Through: CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON’BLE MS. JUSTICE REKHA PALLI O R D E R06.12.2019 % In the light of the circular dated 08.08.2019 issued by the Ministry ofFinance, Department of Revenue, Central Board of Direct Taxes (JudicialSection), Government of India, which fixes the monetary limit in respect oftax effect, inter alia, before the High Court in which the Department couldpursue the matter as Rs. 1,00,00,000/-;the income tax demand is nil asmentioned in the order of CIT (A) dated 29.11.2002, as also the letter dated20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in thepresent appeal being below the permissible tax effect limit, the presentappeal is disposed of. VIPIN SANGHI, J DECEMBER 06, 2019nk REKHA PALLI, J

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