Iapl/7/2018 Of Principal Commissioner Of Income Tax Central v. Smt. Kalawati Devi
High Court
01 Oct 2021 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/7/2018 Of Principal Commissioner Of Income Tax Central v. Smt. Kalawati Devi
Date of order
01 Oct 2021
Assessment year(s)
2010-11
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Iapl/7/2018 Of Principal Commissioner Of Income Tax Central v. Smt. Kalawati Devi, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: The above position being admitted to theparties, the present appeal is dismissed for reasonof the disputed tax being below threshold limit.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 7 of 2018
Appellant :- Principal Commissioner Of Income Tax CentralRespondent :- Smt. Kalawati DeviCounsel for Appellant :- Shubham Agrawal
Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri Shubham Agrawal, learned counsel forthe revenue and Sri Abhinav Mehrotra, learnedcounsel for the assessee.
2. Present appeal has been filed by the revenueunder Section 260(A) of the Income Tax Act, 1961arising from the order of the Income Tax AppellateTribunal, New Delhi dated 27.6.2017 passed inIncome Tax Appeal No. 307/Del/2017 for A.Y. 2010-11.
3. At the outset, it has been stated at the Bar thatthe revenue involved in the present appeal isbelow the monetary limit of Rs.1 crore set by theCBDT vide its Circular No.17/2019, dated 8-Aug-2019.
4. In view of the above, it is stated that thepresent appeal is not maintainable as the appeal isbelow monetary limit.
5. The above position being admitted to theparties, the present appeal is dismissed for reasonof the disputed tax being below threshold limit.
Order Date :- 1.10.2021
M. Tariq
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