Iapl/353/2017 Of Principal Commissioner Of Income Tax Central v. Shri Shobhit Mohan Das
High Court
22 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/353/2017 Of Principal Commissioner Of Income Tax Central v. Shri Shobhit Mohan Das
Date of order
22 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/353/2017 Of Principal Commissioner Of Income Tax Central v. Shri Shobhit Mohan Das, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as not maintainable in view of the Circular ofMinistry of Finance dated 11.07.2018 asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell).
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 353 of 2017
Appellant :- Principal Commissioner Of Income Tax CentralRespondent :- Shri Shobhit Mohan DasCounsel for Appellant :- Praveen Kumar
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Heard Shri Praveen Kumar, learned counselfor the appellant and Shri S.K. Garg and ShriAshish Bansal, learned counsel for therespondent - assessee.
Shri Praveen Kumar, learned counsel for theDepartment states that the tax effect involvedin this appeal is below the monetary limit ofRs.50,00,000/-.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular ofMinistry of Finance dated 11.07.2018 asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell).
Order Date :- 22.1.2019Amit Mishra
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.
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