Iapl v. M/S R.r. Perfumer Pvt. Ltd. Kanpur Nagar
High Court
20 Feb 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl v. M/S R.r. Perfumer Pvt. Ltd. Kanpur Nagar
Date of order
20 Feb 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl v. M/S R.r. Perfumer Pvt. Ltd. Kanpur Nagar, 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 ofMinistry of Finance dated 11.07.2018, asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell).
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 50 of 2017
Appellant :- Principal Commissioner Of Income Tax-2 Kanpur NagarRespondent :- M/S R.R. Perfumer Pvt. Ltd. Kanpur NagarCounsel for Appellant :- Krishna AgarawalCounsel for Respondent :- Ashish Bansal
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Shri Krishna Agarwal, learned counsel for theappellant - Department states that the taxeffect involved in this appeal is below themonetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as notmaintainable in view of the Circular ofMinistry of Finance dated 11.07.2018, asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell).
Order Date :- 20.2.2019Amit Mishra
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