Iapl/366/2010 Of Commissioner Of Income Tax-Ii v. Sh. Hari Shankar Agrawal
High Court
07 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/366/2010 Of Commissioner Of Income Tax-Ii v. Sh. Hari Shankar Agrawal
Date of order
07 Sep 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/366/2010 Of Commissioner Of Income Tax-Ii v. Sh. Hari Shankar Agrawal, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: The above position being admitted to the parties, thepresent appeal is dismissed for reason of the disputedtax being below threshold limit.
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. - 366 of 2010
Appellant :- Commissioner Of Income Tax-IiRespondent :- Sh. Hari Shankar AgrawalCounsel for Appellant :- Manish Goyal,Piyush AgarwalCounsel for Respondent :- Vishwajeet,M.M. Singhal,N.R. Kumar
Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Manu Ghildyal, learned counsel for therevenue and Sri Vishwajeet, learned counsel for theassessee.
2. Present appeal has been filed by the revenue underSection 260(A) of the Income Tax Act, 1961 arising fromthe final order of the Income Tax Appellate Tribunal, AgraBench, Agra dated 25.06.2010.
3. At the outset, it has been stated at the Bar that therevenue involved in the present appeal is below themonetary limit of Rs.1 crore set by the CBEC vide itsCircular No.390/Misc./116/2017-JC dated 22-Aug-2019.
4. In view of the above, it is stated that the present appealis not maintainable as the appeal is below monetary limit.
5. The above position being admitted to the parties, thepresent appeal is dismissed for reason of the disputedtax being below threshold limit.
Order Date :- 7.9.2021Abhilash
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