Iapl/135/2013 Of Asst. Commissioner Of Income Tax-Ii v. Madhkar Kapoor
High Court
12 Mar 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/135/2013 Of Asst. Commissioner Of Income Tax-Ii v. Madhkar Kapoor
Date of order
12 Mar 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/135/2013 Of Asst. Commissioner Of Income Tax-Ii v. Madhkar Kapoor, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as not maintainable in view of the Circular No.3 of2018 of F.
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. - 135 of 2013
Appellant :- Asst. Commissioner Of Income Tax-IiRespondent :- Madhkar KapoorCounsel for Appellant :- S.S.C. I.T.,Gaurav MahajanCounsel for Respondent :- Abhijit Banerjee
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Shri Gaurav Mahajan, learned counsel for the
Department states that the tax effect, involved inthis appeal, is below the monetary limit.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular No.3 of2018 of F. No.279/Misc.142/2007-ITJ(Pt.),Government of India, Ministry of Finance,Department of Revenue, Central Board of DirectTaxes dated 11.07.2018.
Order Date :- 12.3.2019Amit Mishra
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