Pr. Commissioner Of Income Tax v. Bansi Lal Gupta
High Court
26 Apr 2022 In favour of: Assessee
Forum / Bench
High Court · jammuhc
Parties
Pr. Commissioner Of Income Tax v. Bansi Lal Gupta
Date of order
26 Apr 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax v. Bansi Lal Gupta, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the notification dated 08.08.2019, we are of the opinion that the appeal is not maintainable and it is, accordingly, dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CJ Court
Case: ITA No. 12 of 2016
Pr. Commissioner of Income Tax
.....Appellant/Petitioner(s)
v/s
Through :-Mrs. Aruna Thakur, Advocate. Sh. V. Bhushan Gupta, Advocate.
Bansi Lal Gupta
.....Respondent(s)
Through :-Sh. Subash Dutt, Advocate Sh. Sachin Sharma, Advocate
CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE
ORDER
The Revenue has preferred this appeal under Section 260 A of the Income Tax Act, 1961. The tax incidence involved in the appeal is Rs. 31,99,304/- only.
In view of the National Litigation Policy, the Income Tax Department
has issued notification on 08.08.2019 wherein it has been provided that no appeal shall be preferred by the Department in the High Court where the tax incidence is less than one crore.
In view of the notification dated 08.08.2019, we are of the opinion that the appeal is not maintainable and it is, accordingly, dismissed.
(MOKSHA KHAJURIA KAZMI) (PANKAJ MITHAL) JUDGE CHIEF JUSTICE
JAMMU 26.04.2022 Raj Kumar
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