Iapl/127/2017 Of Pr. Commissioner Of Income Tax-Ii Agra v. Shri Ram Shankar Agarwal
High Court
16 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/127/2017 Of Pr. Commissioner Of Income Tax-Ii Agra v. Shri Ram Shankar Agarwal
Date of order
16 Oct 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/127/2017 Of Pr. Commissioner Of Income Tax-Ii Agra v. Shri Ram Shankar Agarwal, 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. - 127 of 2017
Appellant :- Pr. Commissioner Of Income Tax-Ii AgraRespondent :- Shri Ram Shankar AgarwalCounsel for Appellant :- Praveen KumarCounsel for Respondent :- Rahul Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Heard Shri Praveen Kumar, learned counsel forthe Department and Sri Rahul Agarwal, learnedCounsel for the assessee.
Learned Counsel for the assessee states that inview of the circulars issued by the Government ofIndia, the tax effect involved in this appeal isbelow monetary 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 :- 16.10.2019
S.P.
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