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Iapl/46/2018 Of Principal Commissioner Of Income Tax, Varanasi v. M/S Surya Carpets Pvt. Ltd

High Court 07 Jan 2019 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

07 Jan 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Iapl/46/2018 Of Principal Commissioner Of Income Tax, Varanasi v. M/S Surya Carpets Pvt. 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. - 46 of 2018 Appellant :- Principal Commissioner Of Income Tax, VaranasiRespondent :- M/S Surya Carpets Pvt. Ltd.Counsel for Appellant :- Manu Ghildyal Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J. Heard Shri Manu Ghildyal, learned counselfor the appellant and Shri Ashish Bansal,learned counsel for the respondent - Assessee.Shri Manu Ghildyal, learned counsel for thedepartment states that the tax effect involvedin this appeal is below the 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 ofDirect Taxes dated 11.07.2018. Order Date :- 7.1.2019Amit Mishra

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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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