In Mait/19/2005 Of Commissioner Income Tax v. Ram Krishan, the High Court (2016) decided the matter.
Decision: Since the monetary limit involved in this appealpertaining to Assessment Years 1974 to 1979 is less thanRs.20,00,000/-, in view of the Circular dated 10[th]December, 2015, issued under the signature ofCommissioner of Income Tax (AJ), C.B.D.T.,Government of India, New Delhi, which is placed onrecord,...
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M.A.I.T. No.19/2005
18.1.2016
Shri Sanjay Lal, Advocate for the appellant.
Since the monetary limit involved in this appealpertaining to Assessment Years 1974 to 1979 is less thanRs.20,00,000/-, in view of the Circular dated 10[th]December, 2015, issued under the signature ofCommissioner of Income Tax (AJ), C.B.D.T.,Government of India, New Delhi, which is placed onrecord, this appeal is disposed of leaving questions oflaw open.
(A.M. Khanwilkar) Chief Justice
Anchal
(Sanjay Yadav) Judge
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