Case Law › High Court › Deputy Commissioner Of Income Tax v. Dyn...

Deputy Commissioner Of Income Tax v. Dynamic Cg Equipment Pvt. Ltd

High Court 28 Mar 2022 In favour of: Assessee

Forum / Bench

High Court · cghccisdb

Parties

Date of order

28 Mar 2022

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Deputy Commissioner Of Income Tax v. Dynamic Cg Equipment Pvt. Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.In view of the above, the appeal is dismissed as not pressed.

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

The order — as passed by the High Court

Hem NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 146 of 2017 Deputy Commissioner of Income Tax 32/32, Bunglow Bhilai, District Durg,Chhattisgarh. ---- Appellant Versus Dynamic CG Equipment Pvt. Ltd. 6/33, Dakshin Gangotri Bhilai, DistrictDurg, Chhattisgarh. ---- Respondent (Cause-title taken from Case Information System) For Appellant For Respondent :Ms. Naushina Afrin Ali, Advocate.:None. Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Gautam Chourdiya,Judge Order on Board Per Arup Kumar Goswami, Chief Justice28.03.2022 Ms. Naushina Afrin Ali, learned counsel for the appellant submits thatdisputed amount in this appeal, filed under Section 260-A of the Income TaxAct, 1961, is Rs.52,69,520.70. She submits that in view of Circular No. 17 of2019 dated 08.08.2019 issued by Government of India, Ministry of Finance,Department of Revenue, Central Board Direct Taxes, the amount being lessthan Rs.1,00,00,000/-, which is fixed as monetary limit for filing of appealsbefore the High Court, she does not press this appeal. 2.In view of the above, the appeal is dismissed as not pressed. Sd/- Sd/- (Arup Kumar Goswami) (Gautam Chourdiya) Chief Justice Judge

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.