Iapld/40/2019 Of The Commissioner Of Income Tax And Another v. Spice Mobility Ltd
High Court
18 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
Iapld/40/2019 Of The Commissioner Of Income Tax And Another v. Spice Mobility Ltd
Date of order
18 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapld/40/2019 Of The Commissioner Of Income Tax And Another v. Spice Mobility Ltd, 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 DEFECTIVE No. - 40 of 2019
Appellant :- The Commissioner Of Income Tax And AnotherRespondent :- Spice Mobility Ltd.Counsel for Appellant :- Gaurav MahajanCounsel for Respondent :- Praveen Kumar Mishra
Hon'ble Bharati Sapru,J.Hon'ble Rohit Ranjan Agarwal,J.
Cause shown is sufficient; delay is condoned.
Defect removed.
Heard Shri Gaurav Mahajan, learned counsel forthe appellant and Shri P.K. Mishra, learnedcounsel for the respondent.
Shri P.K. Mishra, learned counsel for the
respondent 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 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 :- 18.9.2019
pks
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue