Iapl/62/2011 Of Commissioner Of Income Tax Meerut v. M/S Raj Laxmi Charitable Trust
High Court
14 Nov 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/62/2011 Of Commissioner Of Income Tax Meerut v. M/S Raj Laxmi Charitable Trust
Date of order
14 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/62/2011 Of Commissioner Of Income Tax Meerut v. M/S Raj Laxmi Charitable Trust, 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.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. - 62 of 2011
Appellant :- Commissioner Of Income Tax MeerutRespondent :- M/S Raj Laxmi Charitable TrustCounsel for Appellant :- Krishna AgarwalCounsel for Respondent :- R.R.Agrawal,Suyash Agrawal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Shri Manish Goel, learned counsel for the
department, 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 not
maintainable 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 :- 14.11.2019AKJ
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