Iapl v. M/S Propane Products Ltd. Kanpur Nagar
High Court
01 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl v. M/S Propane Products Ltd. Kanpur Nagar
Date of order
01 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl v. M/S Propane Products Ltd. Kanpur Nagar, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Sri Ashish Bansal, learned counsel for therespondent states that the tax effect involved inthis appeal is below the monetary limit, therefore,this appeal is dismissed as not maintainable inview of the circular no.03 of 2018 of F No279/Misc.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Court No. - 35
Case :- INCOME TAX APPEAL No. - 188 of 2017
Appellant :- Pr. Commissioner Of Income Tax-Ii, Kanpur NagarRespondent :- M/S Propane Products Ltd., Kanpur NagarCounsel for Appellant :- Krishna AgarawalCounsel for Respondent :- Ashish Banshal,Shalini Goel
Hon'ble Bharati Sapru,J.Hon'ble Dinesh Kumar Singh,J.
Heard Shri Krishna Agarawal, learned counselfor the appellant and Sri Ashish Bansalassistedby Ms. Shalini Goel learned counsel for therespondent.
Sri Ashish Bansal, learned counsel for therespondent states that the tax effect involved inthis appeal is below the monetary limit, therefore,this appeal is dismissed as not maintainable inview of the circular no.03 of 2018 of F No279/Misc. 142/2007-ITJ (Pt), Government ofIndia Ministry of Finance Department ofRevenue Central Board Direct Taxes, New Delhithe 11th July, 2018. Order Date :- 1.8.2018prateek
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