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Iapl/284/2016 Of Principal Commissioner Of Income Tax Ii 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

Date of order

31 Jan 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Iapl/284/2016 Of Principal Commissioner Of Income Tax Ii 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 not maintainable 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. - 284 of 2016 Appellant :- Principal Commissioner Of Income Tax Ii AgraRespondent :- M/S. Gupta H.C. Overseasi Pvt. Ltd.Counsel for Appellant :- Manu Ghildyal,Praveen KumarCounsel for Respondent :- Kamlendra Singh Jadaun Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J. Shri Manu Ghildyal, learned counsel for theappellant states that the tax effect involved in thisappeal is below the monetary limit. This appeal is, therefore, dismissed as not maintainable 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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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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