Iapl/217/2010 Of The Commissioner Of Income Tax-I v. M/S Shri Om Vanaspati Udyog
High Court
25 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/217/2010 Of The Commissioner Of Income Tax-I v. M/S Shri Om Vanaspati Udyog
Date of order
25 Sep 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/217/2010 Of The Commissioner Of Income Tax-I v. M/S Shri Om Vanaspati Udyog, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as notmaintainable 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. - 217 of 2010
Appellant :- The Commissioner Of Income Tax-IRespondent :- M/S Shri Om Vanaspati UdyogCounsel for Appellant :- A.N. Mahajan (Sc-It),Ashok Kumar,Krishna Agarwal,R.K. UpadhyayCounsel for Respondent :- Shakeel Ahmad
Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Heard Shri Krishna Agrawal, learned counselfor the appellant and Shri Shakeel Ahmad,learned counsel for the respondent.
Shri Krishna Agrawal, learned counsel forthe department states that the tax effectinvolved in this appeal is below the monetarylimit.
This appeal is, therefore, dismissed as notmaintainable 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 :- 25.9.2018
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