Case Law › High Court › Iapl/173/2015 Of Principal Commissioner...

Iapl/173/2015 Of Principal Commissioner Of Income Tax v. M/S R.k. Shah Hospital And Diagnostic Cen. Pvt. Ltd

High Court 23 Jan 2019 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

23 Jan 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Iapl/173/2015 Of Principal Commissioner Of Income Tax v. M/S R.k. Shah Hospital And Diagnostic Cen. 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.3 of2018 of F.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Case :- INCOME TAX APPEAL No. - 173 of 2015 Appellant :- Principal Commissioner Of Income TaxRespondent :- M/S R.K. Shah Hospital And Diagnostic Cen. Pvt. Ltd.Counsel for Appellant :- C.S.C. It,Ashish AgarwalCounsel for Respondent :- Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J. Heard Sri Ashish Agrawal, learned counselfor the appellant and Shri Ashish Bansal,learned counsel for the respondent. Shri Ashish Agrawal, learned counsel for thedepartment states that the tax effect involvedin this 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 ofDirect Taxes dated 11.07.2018. Order Date :- 23.1.2019 pks

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.