Case LawHigh Court › Iapl/327/2013 Of Commissioner Of Income...

Iapl/327/2013 Of Commissioner Of Income Tax Aligarh v. Sri Bal Kishan Gupta

High Court 18 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/327/2013 Of Commissioner Of Income Tax Aligarh v. Sri Bal Kishan Gupta
Date of order
18 Aug 2018
Assessment year(s)
Outcome
Dismissed

Case summary

In Iapl/327/2013 Of Commissioner Of Income Tax Aligarh v. Sri Bal Kishan Gupta, the High Court (2018) 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. - 327 of 2013 Appellant :- Commissioner Of Income Tax, AligarhRespondent :- Sri Bal Kishan GuptaCounsel for Appellant :- Piyush AgarwalCounsel for Respondent :- Piyush Agrawal,Suyash Agarwal Hon'ble Bharati Sapru,J.Hon'ble Ajay Bhanot,J. Learned counsel for the department statesthat the tax effect involved in this appeal isbelow 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 ofDirect Taxes dated 11.07.2018. Order Date :- 18.8.2018 pks
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan