Iapl/144/2015 Of Assistant Commissioner Of Income Tax v. M/S Hans Metals Pvt. Ltd
High Court
26 Aug 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/144/2015 Of Assistant Commissioner Of Income Tax v. M/S Hans Metals Pvt. Ltd
Date of order
26 Aug 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/144/2015 Of Assistant Commissioner Of Income Tax v. M/S Hans Metals Pvt. Ltd, 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.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 Government of India, Ministry ofFinance, Department of Revenue, Central Boardof Direct Taxes Judicial Section.
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. - 144 of 2015
Appellant :- Assistant Commissioner Of Income TaxRespondent :- M/S Hans Metals Pvt. Ltd.Counsel for Appellant :- S.S.C. I.T.,Piyush AgrawalCounsel for Respondent :- Ashok Trivedi
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Praveen Kumar, learned Counsel for
the appellant and Sri Ashok Trivedi, learnedCounsel for the assessee.
Learned counsel for the assessee states that inview of the new circular issued by theGovernment of India, the tax effect involved inthis appeal is below monetary limit.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular No.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 Government of India, Ministry ofFinance, Department of Revenue, Central Boardof Direct Taxes Judicial Section.
Order Date :- 26.8.2019
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