Iapl/409/2011 Of The Commissioner Of Income Tax-Ii And Another v. M/S Nirmala Realtors Pvt. Ltd
High Court
26 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/409/2011 Of The Commissioner Of Income Tax-Ii And Another v. M/S Nirmala Realtors Pvt. Ltd
Date of order
26 Oct 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/409/2011 Of The Commissioner Of Income Tax-Ii And Another v. M/S Nirmala Realtors Pvt. Ltd, the High Court (2018) 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 No.3 of2018 of F.
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. - 409 of 2011
Appellant :- The Commissioner Of Income Tax-Ii And AnotherRespondent :- M/S Nirmala Realtors Pvt. Ltd.Counsel for Appellant :- A.N. Mahajan, Sr. S.C.,Gaurav MahajanCounsel for Respondent :- Manu Ghildyal,S.D.Singh,Suyash Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Salil Kumar Rai,J.
Heard Shri Gaurav Mahajan, learned counsel for
the appellant and Shri Suyash Agarwal, learnedcounsel for the respondent.
Shri Gaurav Mahajan, learned counsel for thedepartment states that the tax effect involved inthis appeal is below the monetary limit.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular No.3 of2018 of F. No.279/Misc.142/2007-ITJ(Pt.),Government of India, Ministry of Finance,Department of Revenue, Central Board of DirectTaxes dated 11.07.2018.
Order Date :- 26.10.2018
S.P.
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