Iapl/48/2016 Of The Prl. Commissioner Of Income Tax v. Hari Om Gupta
High Court
11 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/48/2016 Of The Prl. Commissioner Of Income Tax v. Hari Om Gupta
Date of order
11 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/48/2016 Of The Prl. Commissioner Of Income Tax v. Hari Om Gupta, the High Court (2019) 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 Nos.17/2019of F.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 48 of 2016
Appellant :- The Prl. Commissioner Of Income TaxRespondent :- Hari Om GuptaCounsel for Appellant :- Shubham AgrawalCounsel for Respondent :- Archi Agrawal,Rahul Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Shri Shubham Agrawal, learned counsel for the
appellant states that the tax effect involved in thisappeal is below the monetary limit.
This appeal is, therefore, dismissed as not
maintainable in view of the Circular Nos.17/2019of F. No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 Government of India, Ministry ofFinance, Department of Revenue, Central Boardof Direct Taxes.
Order Date :- 11.9.2019
S.P.
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