Iapl/225/2012 Of The Commissioner Of Income Tax v. M/S Fazal Frozen Foods Pvt. Ltd
High Court
22 Aug 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/225/2012 Of The Commissioner Of Income Tax v. M/S Fazal Frozen Foods Pvt. Ltd
Date of order
22 Aug 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/225/2012 Of The Commissioner Of Income Tax v. M/S Fazal Frozen Foods 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 Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes.
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. - 225 of 2012
Appellant :- The Commissioner Of Income TaxRespondent :- M/S Fazal Frozen Foods Pvt. Ltd.Counsel for Appellant :- S.S.C. I.T.,Shubham AgarwalCounsel for Respondent :- Suyash Agarwal,Suyash Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Shri Krishna Agarwal, learned counsel for the
department, states that in view of the newcirculars issued by the Government of India, thetax effect involved in this appeal is belowmonetary limit.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes.
Order Date :- 22.8.2019AKJ
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.
EaseValue