In Itta/407/2017 Of The Commissioner Of Income Tax (Central) v. Dhanvikas Leafin Pvt Ltd, 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 HON’BLE SRI JUSTI CE SANJAY KUMAR AND
THE HON’BLE SRI JUSTI CE GUDI SEVA SHYAM PRASAD
I .T.T.A.No.407 of 2017
JUDGMENT:(Per SK,J)
Smt. M.Kiranmayee, learned senior 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. No order as to costs.
Date: 05.07.2017
____________________
JUSTI CE SANJAY KUMAR
_________________________________
JUSTI CE GUDI SEVA SHYAM PRASAD GJ
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