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Iapl/39/2018 Of Principal Commissioner Of Income Tax v. Rajiv Goyal

High Court 01 Oct 2018 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

01 Oct 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Iapl/39/2018 Of Principal Commissioner Of Income Tax v. Rajiv Goyal, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Decision: This appeal is, therefore, dismissed as not maintainablein view of the Circular No.3 of 2018 of F.No.279/Misc.142/2007-ITJ(Pt.), Government of India,Ministry of Finance, Department of Revenue, CentralBoard of Direct Taxes dated 11.07.2018.

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. - 39 of 2018 Appellant :- Principal Commissioner Of Income TaxRespondent :- Rajiv Goyal, Proprietor Of M/S Lord Shiva InvestmentsCounsel for Appellant :- Praveen KumarCounsel for Respondent :- Rahul Agarwal Hon'ble Bharati Sapru,J.Hon'ble Salil Kumar Rai,J. Heard Shri Praveen Kumar, learned counsel for theappellant and Shri Rahul Agrawal, learned counsel forthe respondent. Shri Praveen Kumar, learned counsel for the departmentstates that the tax effect involved in this appeal is belowthe monetary limit. This appeal is, therefore, dismissed as not maintainablein view of the Circular No.3 of 2018 of F.No.279/Misc.142/2007-ITJ(Pt.), Government of India,Ministry of Finance, Department of Revenue, CentralBoard of Direct Taxes dated 11.07.2018. Order Date :- 1.10.2018 pks

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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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