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Iapl/90/2015 Of Commissioner Of Income Tax v. M/S Delhi U.p. Golden Transport Service

High Court 18 Feb 2019 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

18 Feb 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Iapl/90/2015 Of Commissioner Of Income Tax v. M/S Delhi U.p. Golden Transport Service, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: This appeal is, therefore, dismissed as notmaintainable in view of the Circular ofMinistry of Finance dated 11.07.2018 asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell).

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. - 90 of 2015 Appellant :- Commissioner Of Income TaxRespondent :- M/S Delhi U.P. Golden Transport ServiceCounsel for Appellant :- Praveen KumarCounsel for Respondent :- Ashish Kumar Gupta,Abhinav Mehrotra Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J. Shri Praveen Kumar, learned counsel for theDepartment states that the tax effect involvedin this appeal is below the monetary limit ofRs.50,00,000/-. This appeal is, therefore, dismissed as notmaintainable in view of the Circular ofMinistry of Finance dated 11.07.2018 asmodified by F.N.390 /Misc. /116 /2017 -JC/,Ministry of Finance, Department of Revenue,Central Board of Indirect Taxes & Customs(Judicial Cell). Order Date :- 18.2.2019Amit Mishra

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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