Iapl/352/2017 Of Principal Commissioner Of Income Tax Central v. Shri Kishore Kumar Vakil
High Court
22 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/352/2017 Of Principal Commissioner Of Income Tax Central v. Shri Kishore Kumar Vakil
Date of order
22 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/352/2017 Of Principal Commissioner Of Income Tax Central v. Shri Kishore Kumar Vakil, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as notmaintainable in view of the Circular of Ministryof Finance dated 11.07.2018 as modified byF.N.390 /Misc. /116 /2017 -JC/, Ministry ofFinance, Department of Revenue, Central Boardof Indirect Taxes & Customs (Judicial Cell).
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. - 352 of 2017
Appellant :- Principal Commissioner Of Income Tax CentralRespondent :- Shri Kishore Kumar VakilCounsel for Appellant :- Praveen Kumar
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Heard Shri Praveen Kumar, learned counsel forthe appellant and Shri S.K. Garg and Shri AshishBansal, learned counsel for the respondent -assessee.
Shri Praveen Kumar, learned counsel for theDepartment states that the tax effect involved inthis appeal is below the monetary limit ofRs.50,00,000/-.
This appeal is, therefore, dismissed as notmaintainable in view of the Circular of Ministryof Finance dated 11.07.2018 as modified byF.N.390 /Misc. /116 /2017 -JC/, Ministry ofFinance, Department of Revenue, Central Boardof Indirect Taxes & Customs (Judicial Cell).
Order Date :- 22.1.2019Amit Mishra
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