Iapl/302/2013 Of Commissioner Of Income Tax Aligarh v. Smt. Nalini P. Kapoor
High Court
03 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/302/2013 Of Commissioner Of Income Tax Aligarh v. Smt. Nalini P. Kapoor
Date of order
03 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/302/2013 Of Commissioner Of Income Tax Aligarh v. Smt. Nalini P. Kapoor, the High Court (2018) 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. - 302 of 2013
Appellant :- Commissioner Of Income Tax, AligarhRespondent :- Smt. Nalini P. Kapoor
Counsel for Appellant :- S.S.C. I.T.,Ashish AgrawalCounsel for Respondent :- Tapish Rastogi,V.K. Rastogi
Hon'ble Bharati Sapru,J.Hon'ble Dinesh Kumar Singh,J.
Heard Sri Ashish Agrawal, learned counsel forthe appellant.
Sri Ashish Agrawal, learned counsel for theappellant, states that the tax effect involved inthis appeal is below the monetary limit, therefore,this appeal is dismissed as not maintainable inview of the Circular No.3 of 2018, F No279/Misc.142/2007-ITJ (Pt), Government ofIndia, Ministry of Finance, Department ofRevenue, Central Board Direct Taxes dated 11thJuly, 2018.
Order Date :- 3.8.2018NSC
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