Iapl/27/2019 Of Principal Commissioner Of Income Tax v. M/S Balaji Industries Complex
High Court
17 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/27/2019 Of Principal Commissioner Of Income Tax v. M/S Balaji Industries Complex
Date of order
17 Oct 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/27/2019 Of Principal Commissioner Of Income Tax v. M/S Balaji Industries Complex, 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.
Court No. - 35
Case :- INCOME TAX APPEAL No. - 27 of 2019
Appellant :- Principal Commissioner Of Income TaxRespondent :- M/S Balaji Industries ComplexCounsel for Appellant :- Praveen KumarCounsel for Respondent :- S.B. Mehrotra
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Sri Praveen Kumar, learned counsel forthe Department states that in view of thenew circulars issued by the Governmentof India, the tax effect involved in thisappeal is below monetary limit. SriAbhinav Mehrotra, learned counsel forthe respondent is present.
This appeal is, therefore, dismissed asnot maintainable 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, Ministryof Finance, Department of Revenue,Central Board of Direct Taxes.
Order Date :- 17.10.2019V.S.Singh
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