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Iapl v. M/S Commercial Engineers And Body Builders Co. Ltd. Kanpur

High Court 22 Aug 2019 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

22 Aug 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Iapl v. M/S Commercial Engineers And Body Builders Co. Ltd. Kanpur, 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 Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes.

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. - 48 of 2017 Appellant :- Principal Commissioner Of Income Tax-2 Kanpur NagarRespondent :- M/S Commercial Engineers And Body Builders Co. Ltd. Kanpur Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Rahul Aga,Rahul Agarwal Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J. Shri Krishna Agarwal, learned counsel for thedepartment, states that in view of the newcirculars issued by the Government of India, thetax effect involved in this appeal is belowmonetary limit. This appeal is, therefore, dismissed as notmaintainable in view of the Circular Nos.17/2019of F.No.279/Misc.142/2007-ITJ(Pt.), dated8.8.2019 and F.No.279/Misc./M-93/2018-ITJ,dated 20.8.2019 Government of India, Ministryof Finance, Department of Revenue, CentralBoard of Direct Taxes. Order Date :- 22.8.2019AKJ

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