Iapl/819/2012 Of Commissioner Of Income Tax Central v. M/S P.b. Society Jewellers
High Court
18 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/819/2012 Of Commissioner Of Income Tax Central v. M/S P.b. Society Jewellers
Date of order
18 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/819/2012 Of Commissioner Of Income Tax Central v. M/S P.b. Society Jewellers, 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.
The order — as passed by the High Court
Case :- INCOME TAX APPEAL No. - 819 of 2012
Appellant :- Commissioner Of Income Tax CentralRespondent :- M/S P.B. Society JewellersCounsel for Appellant :- S.S.C. I.T.,Piyush AgrawalCounsel for Respondent :- Suyash Agarwal
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Learned counsel appearing for theDepartment states that in view of the newcirculars issued by the Government of India,the tax effect involved in this appeal is belowmonetary limit.
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 :- 18.9.2019V.S.Singh
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