Ita/174/2017 Of The Commissioner Of Income Tax Tds Ner v. Indian Institute Of Technology
High Court
22 Jun 2017 In favour of: Assessee
Forum / Bench
High Court · asghccis
Parties
Ita/174/2017 Of The Commissioner Of Income Tax Tds Ner v. Indian Institute Of Technology
Date of order
22 Jun 2017
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/174/2017 Of The Commissioner Of Income Tax Tds Ner v. Indian Institute Of Technology, the High Court (2017) 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
ITA 174/2017BEFORE
HON’BLE THE CHIEF JUSTICE MR. AJIT SINGHHON’BLE MR. JUSTICE MANOJIT BHUYAN
(Ajit Singh, CJ)
Mr. S. Sarma, learned Standing Counsel, Income Tax Department, f
or the appellant.
None for the respondent.
In the light of the Circular dated 10th December, 2015 issued bythe Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, since the monetary limit involved in the present Income Tax
Appeal is less than Rs. 20 lacs and no case for exemption as mentioned in paragraph 8 of the circular is made out, we find no good ground to entertain the same.
In the result, Interlocutory Application (Civil) 1382/2017, which is an application for condonation of delay, also stands dismissed.
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