In Mait/8/2003 Of Commissioner Of Income Tax v. Hotel Amer Palace M.p. Nagar Bhopal, the High Court (2016) decided the matter.
Decision: Since the monetary limit involved in this appealpertaining to Assessment Year 1992-93 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...
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MAIT No.8/2003
20.1.2016
Shri Sanjay Lal, Advocate for the appellant.
Since the monetary limit involved in this appealpertaining to Assessment Year 1992-93 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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