In Iapl/409/2010 Of Commissioner Of Income Tax v. Shri Laxmi Narain Khetan, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this appeal is dismissed as notmaintainable in view of the Circular No.21 of2015 of CIT (A&J), CBDT, New Delhi.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 409 of 2010
Appellant :- Commissioner Of Income TaxRespondent :- Shri Laxmi Narain Khetan Prop.M/S Vrindavan CarpetCounsel for Appellant :- Ashish AgarwalCounsel for Respondent :- Shubham Agrawal
Hon'ble Bharati Sapru,J.Hon'ble Neeraj Tiwari,J.
Learned Counsel for the appellant, Sri AshishAgrawal appears and states that the tax effectinvolved in this appeal is below the monetarylimit.
Therefore, this appeal is dismissed as notmaintainable in view of the Circular No.21 of2015 of CIT (A&J), CBDT, New Delhi.
Order Date :- 22.2.2018S.P.
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