In Director Of Income Tax Through: Mr. Sanjay Kumar, Adv v. Guru Singh Sabha, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 302/2012 DIRECTOR OF INCOME TAX ..... Appellant
DIRECTOR OF INCOME TAX Through: Mr. Sanjay Kumar, Adv.
versus
GURU SINGH SABHA
Through: None.
..... Respondent
CORAM:HON’BLE MR. JUSTICE S. RAVINDRA BHATHON’BLE MR. JUSTICE PRATEEK JALAN
%
O R D E R
28.02.2019
It is submitted by learned counsel for the Revenue that this appeal is below the tax limit prescribed by the notification/ circular dated 11.07.2018. Consequently, it is dismissed for low tax effect.
S. RAVINDRA BHAT, J
FEBRUARY 28, 2019 ‘pv’
PRATEEK JALAN, J
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