In Ita/148/2012 Of The Commissioner Of Income Tax Bhopal v. Smt. Meena Shrivastava, the High Court (2016) decided the matter.
Decision: Since the monetary limit involved in this appealpertaining to Assessment Year 2004-05 is only in the sumof Rs.94,433/- (which is less than Rs.20,00,000/-), inview of the Circular dated 10[th] December, 2015, issuedunder the signature of Commissioner of Income Tax (AJ),C.B.D.T., Government of India,...
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PSM
ITA No.148/2012
21.1.2016
Shri Sanjay Lal, Advocate for the appellant.
Since the monetary limit involved in this appealpertaining to Assessment Year 2004-05 is only in the sumof Rs.94,433/- (which is less than Rs.20,00,000/-), inview of the Circular dated 10[th] December, 2015, issuedunder the signature of Commissioner of Income Tax (AJ),C.B.D.T., Government of India, New Delhi, which isplaced on record, this appeal is disposed of leavingquestions of law open.
(A.M. Khanwilkar)
(Sanjay Yadav) Judge
Chief Justice
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