Iapl/171/2014 Of Commissioner Of Income Tax Agra v. M/S Gupta Overseas
High Court
31 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/171/2014 Of Commissioner Of Income Tax Agra v. M/S Gupta Overseas
Date of order
31 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/171/2014 Of Commissioner Of Income Tax Agra v. M/S Gupta Overseas, 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. - 171 of 2014
Appellant :- Commissioner Of Income Tax AgraRespondent :- M/S Gupta OverseasCounsel for Appellant :- Praveen KumarCounsel for Respondent :- Kamlendra Singh Jadaun,B.P. Singh Dhakray,Shakti Singh Dhakray
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Shri Praveen Kumar, learned counsel for thedepartment 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 :- 31.1.2019SY
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