Iapl v. M/S Samrat Rice Mills P Ltd. Muzaffarnagar
High Court
24 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl v. M/S Samrat Rice Mills P Ltd. Muzaffarnagar
Date of order
24 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl v. M/S Samrat Rice Mills P Ltd. Muzaffarnagar, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 516 of 2008
Appellant :- The Commissioner Of Income Tax MuzaffarnagarRespondent :- M/S Samrat Rice Mills P Ltd. MuzaffarnagarCounsel for Appellant :- S.S.C. I.T.,Krishna Agarwal,Shambhu Chopra
Counsel for Respondent :- Rahul Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Learned counsel for the department statesthat in view of the new circulars issued bythe Government of India, the tax effectinvolved in this appeal is below monetarylimit.
This appeal is, therefore, dismissed as notmaintainable in view of the CircularNos.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.),dated8.8.2019andF.No.279/Misc./M-93/2018-ITJ,dated20.8.2019 Government of India, Ministry ofFinance, Department of Revenue, CentralBoard of Direct Taxes.
Order Date :- 24.9.2019V.S.Singh
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