Ita/30/2010 Of Commissioner Income Tax v. Ms Lambda Microwave Tech
High Court
08 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
Ita/30/2010 Of Commissioner Income Tax v. Ms Lambda Microwave Tech
Date of order
08 Sep 2021
Assessment year(s)
2006-2007
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/30/2010 Of Commissioner Income Tax v. Ms Lambda Microwave Tech, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, the present appeal, pertaining to assessment year 2006-2007, is dismissed being not maintainable, in view of the aforesaid circular, leaving the parties to bear their own costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ON THE 08[th] DAY OF SEPTEMBER, 2021
BEFORE
HON’BLE MR. JUSTICE TARLOK SINGH CHAUHAN
&
HON’BLE MR. JUSTICE SATYEN VAIDYA
INCOME TAX APPEAL NO. 30 OF 2010
BETWEEN:
COMMISSIONER OF INCOME TAX, SHIMLA.
…APPELLANT
(BY SH. VINAY KUTHIALA, SR. ADVOCATE WITH MS. VANDANA KUTHIALA, ADVOCATE)
AND
M/S LAMBDA MICROWAVE TECHNOLOGIES, PLOT NO. 76A, HPSIDC, BADDI DISTRICT SOLAN, H.P. THROUGH ITS PARTNER SH. RAMESH ARORA.
…RESPONDENT
(SH. K.D. SOOD, SR. ADVOCATE WITH MR. HET RAM, ADVCAOTE) __________________________________________________________________
This Appeal coming on for orders this day, Hon’ble Mr.
Justice Tarlok Singh Chauhan, delivered the following:
J U D G M E N T
The Central Board of Direct Taxes (CBDT) has issued
Circular No. 17/2019 dated 08.08.2019 whereby the
monetary limit for filing an appeal has now been fixed by the CBDT at Rs. 1,00,00,000/- (One crore). Since the tax levied admittedly is below Rs. One crore, therefore, the instant appeal is covered by the aforesaid Circular and thus, the same is not maintainable.
2. Consequently, the present appeal, pertaining to assessment year 2006-2007, is dismissed being not maintainable, in view of the aforesaid circular, leaving the parties to bear their own costs.
(Tarlok Singh Chauhan) Judge
08.09.2021*awasthi*
(Satyen Vaidya)
Judge
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