Iapl/16/2013 Of Commissioner Of Income Tax v. M/S E. Transition System
High Court
31 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/16/2013 Of Commissioner Of Income Tax v. M/S E. Transition System
Date of order
31 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/16/2013 Of Commissioner Of Income Tax v. M/S E. Transition System, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this appeal is dismissed as notmaintainable in view of the circular no.03 of2018 of F No 279/Misc.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 16 of 2013
Appellant :- Commissioner Of Income TaxRespondent :- M/S E. Transition System
Counsel for Appellant :- Shambhu Chopra, Sr.S.C.,Manu Ghildyal,S.S.C.I.T.
Counsel for Respondent :- D.C. Mathur
Hon'ble Bharati Sapru,J.Hon'ble Surya Prakash Kesarwani,J.
Heard Sri Manu Ghildyal, learned Counsel forthe appellant.
Learned counsel for the appellant states that thetax effect involved in this appeal is below themonetary limit.
Therefore, this appeal is dismissed as notmaintainable in view of the circular no.03 of2018 of F No 279/Misc. 142/2007-ITJ (Pt),Government of India Ministry of FinanceDepartment of Revenue Central Board DirectTaxes, New Delhi the 11th July, 2018.
Order Date :- 31.8.2018S.P.
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