Iapl/54/2017 Of Pr. Commissioner Of Income Tax-I Kanpur v. Prakash Chand Arora
High Court
12 Mar 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/54/2017 Of Pr. Commissioner Of Income Tax-I Kanpur v. Prakash Chand Arora
Date of order
12 Mar 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/54/2017 Of Pr. Commissioner Of Income Tax-I Kanpur v. Prakash Chand Arora, 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 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. - 54 of 2017
Appellant :- Pr. Commissioner Of Income Tax-I KanpurRespondent :- Prakash Chand AroraCounsel for Appellant :- Ashish Agarwal,Ashish Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J.
Shri Ashish Agarwal, learned counsel for the
Department states that the tax effect, involved inthis appeal, is below the monetary limit.
This appeal is, therefore, dismissed as not
maintainable 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 of DirectTaxes dated 11.07.2018.
Order Date :- 12.3.2019Amit Mishra
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