Iapl/306/2016 Of Pr. Commissioner Of Income Taxcentral Lucknow v. M/S. Babylon Apartment Pvt. Ltd
High Court
05 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/306/2016 Of Pr. Commissioner Of Income Taxcentral Lucknow v. M/S. Babylon Apartment Pvt. Ltd
Date of order
05 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/306/2016 Of Pr. Commissioner Of Income Taxcentral Lucknow v. M/S. Babylon Apartment Pvt. Ltd, 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. - 306 of 2016
Appellant :- Pr. Commissioner Of Income Taxcentral LucknowRespondent :- M/S. Babylon Apartment Pvt. Ltd.Counsel for Appellant :- Ashok Kumar,Ashish AgrawalCounsel for Respondent :- Ashish Bansal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Sri Ashish Agarwal, learned counsel for thedepartment states that in view of the newcirculars issued by the Government of India,the tax effect involved in this appeal is belowmonetary 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 :- 5.11.2019V.S.Singh
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