Case LawHigh Court › Iapl/217/2016 Of Pr. Commissioner Of Inc...

Iapl/217/2016 Of Pr. Commissioner Of Income Tax Allahabad v. M/S. Devi Enterprises Limited Obra District Sonebhadra

High Court 06 Oct 2021 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/217/2016 Of Pr. Commissioner Of Income Tax Allahabad v. M/S. Devi Enterprises Limited Obra District Sonebhadra
Date of order
06 Oct 2021
Assessment year(s)
2009-10
Outcome
Dismissed

Case summary

In Iapl/217/2016 Of Pr. Commissioner Of Income Tax Allahabad v. M/S. Devi Enterprises Limited Obra District Sonebhadra, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: The above position being admitted to the parties, thepresent appeal is dismissed for reason of the disputedtax being below threshold limit.

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 2016 Appellant :- Pr. Commissioner Of Income Tax AllahabadRespondent :- M/S. Devi Enterprises Limited Obra District SonebhadraCounsel for Appellant :- S.S.C.,Praveen Kumar,S.S.C. I.T.Counsel for Respondent :- Ashish Agarwal,Ashish Bansal Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. 1. Heard Sri Praveen Kumar, learned counsel for therevenue and Sri Ashish Bansal, learned counsel for theassessee. 2. Present appeal has been filed by the revenue underSection 260-A of the Income Tax Act, 1961 arising fromthe order of the Income Tax Appellate Tribunal, Allahabad'Circuit Bench' at Varanasi dated 10.03.2016 passed inIncome Tax Appeal No.91/Alld./2013 for A.Y. 2009-10. 3. At the outset, it has been stated at the Bar that therevenue involved in the present appeal is below themonetary limit of Rs.1 crore set by the CBDT vide itsCircular No.17/2019, dated 8-Aug-2019. 4. In view of the above, it is stated that the present appealis not maintainable as the appeal is below monetary limit. 5. The above position being admitted to the parties, thepresent appeal is dismissed for reason of the disputedtax being below threshold limit. Order Date :- 6.10.2021S.Chaurasia
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