International Taxation -2 v. J.c. Bamford Excavtors Ltd
High Court
20 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
International Taxation -2 v. J.c. Bamford Excavtors Ltd
Date of order
20 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In International Taxation -2 v. J.c. Bamford Excavtors Ltd, the High Court (2019) dismissed the appeal.
Decision: Accordingly, the present appeal is dismissed on account of low tax effect in terms of circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, in...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~5.
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 212/2019
–THE COMMISSIONER OF INCOME TAX
INTERNATIONAL TAXATION -2 ..... Appellant Through: Mr. Zoheb Hossain, Advocate. versus
J.C. BAMFORD EXCAVTORS LTD.
..... Respondent
Through: Mr. Mayank Nagi, Ms. Husnal Syali Nagi and Mr. Pulkit Verma, Advocates.
CORAM:HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R
%
20.11.2019
The appellant has filed the affidavit which discloses that the tax effect in the present appeal is below Rs. 1 crore i.e. Rs. 55,25,098/-.
Accordingly, the present appeal is dismissed on account of low tax effect in terms of circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/-.
VIPIN SANGHI, J
NOVEMBER 20, 2019 kd
SANJEEV NARULA, J
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