Iapl/426/2009 Of The Commissioner Of Income Tax And Another v. M/S Delight Handicraft Palace Ltd
High Court
12 Apr 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/426/2009 Of The Commissioner Of Income Tax And Another v. M/S Delight Handicraft Palace Ltd
Date of order
12 Apr 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/426/2009 Of The Commissioner Of Income Tax And Another v. M/S Delight Handicraft Palace Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: This appeal is, therefore, dismissed as notmaintainable 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. - 426 of 2009
Appellant :- The Commissioner Of Income Tax And AnotherRespondent :- M/S Delight Handicraft Palace Ltd.Counsel for Appellant :- Praveen Kumar Sc,CSCCounsel for Respondent :- Krishna Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Vivek Varma,J.
Learned counsel for the Department states that
the tax effect, involved in this appeal, is belowthe monetary limit.
This appeal is, therefore, dismissed as notmaintainable 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 :- 12.4.2019RavindraKSingh
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