Itta/374/2017 Of The Prl. Commissioner Of Income Tax v. M/S. Prathima Educational Society
High Court
27 Jun 2017 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/374/2017 Of The Prl. Commissioner Of Income Tax v. M/S. Prathima Educational Society
Date of order
27 Jun 2017
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/374/2017 Of The Prl. Commissioner Of Income Tax v. M/S. Prathima Educational Society, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal therefore does not deserve consideration on merits and is accordingly dismissed on this short ground.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
THE HON’BLE SRI JUSTI CE SANJAY KUMAR
AND
THE HON’BLE SRI JUSTI CE GUDI SEVA SHYAM PRASAD
I .T.T.A.No. 374 of 2017
JUDGMENT:(Per SK,J)
Smt. M. Kiranmayee, learned standing counsel for the Income Tax Department, fairly states that the tax effect in this appeal is less than the monetary limits fixed by the Central Board of Direct Taxes under Circular No.21 of 2015 dated 10.12.2015.
The appeal therefore does not deserve consideration on merits and is accordingly dismissed on this short ground. Liberty is however given to the Revenue to take appropriate steps if it is found hereinafter that the said instructions of the Central Board of Direct Taxes would not cover this matter. No order as to costs.
27[th] June, 2017 KSM
_______________ SANJAY KUMAR, J
___________________________ GUDI SEVA SHYAM PRASAD, J
KSM
THE HON’BLE SRI JUSTI CE SANJAY KUMAR
AND
THE HON’BLE SRI JUSTI CE GUDI SEVA SHYAM PRASAD
I .T.T.A.No. 374 of 2017
27[th] June, 2017
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