Iapl/226/2013 Of Commissioner Of Income Tax Central Kanpur v. Smt. Suman Baranwal
High Court
14 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/226/2013 Of Commissioner Of Income Tax Central Kanpur v. Smt. Suman Baranwal
Date of order
14 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/226/2013 Of Commissioner Of Income Tax Central Kanpur v. Smt. Suman Baranwal, 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.
Case :- INCOME TAX APPEAL No. - 226 of 2013
Appellant :- Commissioner Of Income Tax Central Kanpur
Respondent :- Smt. Suman BaranwalCounsel for Appellant :- S.S.C. I.T.Counsel for Respondent :- Nikhil Agrawal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Shri Manish Goel, 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 :- 14.11.2019AKJ
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