Iapl/107/2013 Of Commissioner Of Income Tax Central Kanpur v. Shri Pradeep Baranwal
High Court
14 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/107/2013 Of Commissioner Of Income Tax Central Kanpur v. Shri Pradeep Baranwal
Date of order
14 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/107/2013 Of Commissioner Of Income Tax Central Kanpur v. Shri Pradeep Baranwal, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as notmaintainable in view of the Circular Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Case :- INCOME TAX APPEAL No. - 107 of 2013
Appellant :- Commissioner Of Income Tax Central KanpurRespondent :- Shri Pradeep BaranwalCounsel for Appellant :- Manish Goel,C.S.C.
Counsel for Respondent :- Nikhil Agrawal,Ashish Bansal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Manish Goel, learned counsel for theDepartment and Sri Nikhil Agarwal and SriAshish Bansal, learned counsel for therespondent.
Shri Manish Goel, learned counsel for thedepartment, states that in view of the newcirculars issued by the Government of India, thetax effect involved in this appeal is belowmonetary limit.
This appeal is, therefore, dismissed as notmaintainable in view of the Circular Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes.
Order Date :- 14.11.2019AKJ
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