Iapl/283/2016 Of Principal Commissioner Of Income Tax Agra v. M/S. Gupta H.c. Overseasi Pvt. Ltd
High Court
31 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/283/2016 Of Principal Commissioner Of Income Tax Agra v. M/S. Gupta H.c. Overseasi Pvt. Ltd
Date of order
31 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/283/2016 Of Principal Commissioner Of Income Tax Agra v. M/S. Gupta H.c. Overseasi Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, 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.
The order — as passed by the High Court
Case :- INCOME TAX APPEAL No. - 283 of 2016
Appellant :- Principal Commissioner Of Income Tax AgraRespondent :- M/S. Gupta H.C. Overseasi Pvt. Ltd.Counsel for Appellant :- Manu Ghildyal,Praveen Kumar,S.S.C. I.T.Counsel for Respondent :- Kamlendra Singh Jadaun
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Shri Manu Ghildyal, learned counsel for the
appellant states that the tax effect involved in thisappeal is below the monetary limit.
This appeal is, therefore, 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 :- 31.1.2019
SY
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