Iapl/234/2014 Of Commissioner Of Income Tax v. M/S Diesel Locomotive Works Dwl Varanasi
High Court
20 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/234/2014 Of Commissioner Of Income Tax v. M/S Diesel Locomotive Works Dwl Varanasi
Date of order
20 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/234/2014 Of Commissioner Of Income Tax v. M/S Diesel Locomotive Works Dwl Varanasi, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as above.
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. - 234 of 2014
Appellant :- Commissioner Of Income TaxRespondent :- M/S Diesel Locomotive Works Dwl VaranasiCounsel for Appellant :- Sr. S.C. It,Bharat Ji AgrawalCounsel for Respondent :- A.K.Gaur,R.K.Rai
Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Heard learned senior counsel Sri ManishGoyal assisted by Sri Manu Ghildyal and Sri. R.K. Rai learned counsel for the respondent
Learned counsel at the Bar has submitted
that the tax effect involved in this appeal isbelow monetary limit, which may bedismissed as not maintainable.
The appeal is, therefore, dismissed as notmaintainable in view of the circularNos.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 and F.N.279/Misc./M-93/218-ITJ dated 20.8.2019 issued byGovernment of India, Ministry of Finance,Department of Revenue, Central Board ofDirect Taxes.
The appeal is dismissed as above. No costs.
Order Date :- 20.9.2019rk
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