Iapl/232/2010 Of Commissioner Of Income Tax Tds Kanpur v. The Senior Accounts Officer
High Court
02 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/232/2010 Of Commissioner Of Income Tax Tds Kanpur v. The Senior Accounts Officer
Date of order
02 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/232/2010 Of Commissioner Of Income Tax Tds Kanpur v. The Senior Accounts Officer, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this appeal is 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.
Case :- INCOME TAX APPEAL No. - 232 of 2010
Appellant :- Commissioner Of Income Tax, (Tds) KanpurRespondent :- The Senior Accounts OfficerCounsel for Appellant :- Piyush AgarwalCounsel for Respondent :- P.K. Jain,Saurabh Jain
Hon'ble Bharati Sapru,J.Hon'ble Dinesh Kumar Singh,J.
Heard Sri Piyush Agarwal, learned Counsel for
the appellant and Sri R.R. Agarwal, SeniorAdvocate assisted by Sri P.K. Tripathi, learnedCounsel for the respondent.
Learned counsel for the department states that thetax effect involved in this appeal is below themonetary limit.
Therefore, this appeal is 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 of DirectTaxes dated 11.07.2018.
Order Date :- 2.8.2018S.P.
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