Iapl/30/2017 Of Pr. Commissioner Of Income Tax Central Kanpur v. M/S. Surya Merchants Ltd. New Delhi
High Court
15 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/30/2017 Of Pr. Commissioner Of Income Tax Central Kanpur v. M/S. Surya Merchants Ltd. New Delhi
Date of order
15 Oct 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/30/2017 Of Pr. Commissioner Of Income Tax Central Kanpur v. M/S. Surya Merchants Ltd. New Delhi, 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.
The order — as passed by the High Court
Case :- INCOME TAX APPEAL No. - 30 of 2017
Appellant :- Pr. Commissioner Of Income Tax Central KanpurRespondent :- M/S. Surya Merchants Ltd. New DelhiCounsel for Appellant :- Ashish Agarwal,Ashish Agrawal,S.S.C. I.T.Counsel for Respondent :- Rahul Agarwal,Rahul Agarwal
Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Shri Ashish Agrawal, learned counsel for thedepartment states that the tax effect involvedin this appeal is below the monetary limit.
This appeal is, therefore, dismissed as notmaintainable 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, Ministry ofFinance, Department of Revenue, CentralBoard of Direct Taxes.
Order Date :- 15.10.2019
pks
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