Iapl/2/2019 Of Principal Commissioner Of Income Tax v. M/S Gugs Mart Varansi
High Court
07 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/2/2019 Of Principal Commissioner Of Income Tax v. M/S Gugs Mart Varansi
Date of order
07 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/2/2019 Of Principal Commissioner Of Income Tax v. M/S Gugs Mart Varansi, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 2 of 2019
Appellant :- Principal Commissioner Of Income TaxRespondent :- M/S Gugs Mart VaransiCounsel for Appellant :- Praveen KumarCounsel for Respondent :- Nishant Mishra
Hon'ble Bharati Sapru,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
Shri Praveen Kumar, learned counsel for thedepartment states that the tax effect involvedin this appeal is below the monetary limit.
This appeal is, therefore, dismissed as notmaintainable in view of the CircularNos.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.),dated8.8.2019andF.No.279/Misc./M-93/2018-ITJ,dated20.8.2019 Government of India, Ministry ofFinance, Department of Revenue, CentralBoard of Direct Taxes.
Order Date :- 7.11.2019pks
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