Principal Commissioner Of Income Tax Guwahati v. Shri Lalchand Agarwal Sohel Niwas, 3Rd Floor, Chatribari Road, Guwahati
High Court
08 Nov 2023 In favour of: Unclear
Forum / Bench
High Court · asghccis
Parties
Principal Commissioner Of Income Tax Guwahati v. Shri Lalchand Agarwal Sohel Niwas, 3Rd Floor, Chatribari Road, Guwahati
Date of order
08 Nov 2023
Assessment year(s)
—
Outcome
Other
Case summary
In Principal Commissioner Of Income Tax Guwahati v. Shri Lalchand Agarwal Sohel Niwas, 3Rd Floor, Chatribari Road, Guwahati, the High Court (2023) decided the matter.
Decision: Keyal, learned Senior Standing Counsel, CBDT, IT(NER)representing the appellant candidly concedes that the tax effect involved in thisappeal is less than Rs.1,00,00,000/- (Rupees One Crore), the appeal is requiredto be closed/disposed of in light of the Circular No.17 of 2019, dated08.08.2019, as pe...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
GAHC010058912017
THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : ITA/233/2017
PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI-1, AAYKAR BHAWAN, G.S. ROAD, GUWAHATI 781005
VERSUS
SHRI LALCHAND AGARWAL SOHEL NIWAS, 3RD FLOOR, CHATRIBARI ROAD, GUWAHATI 781001
For the Appellant : Mr. S.C. Keyal, Senior Standing Counsel, CBDT, IT
(NER).
For the Respondent(s) : …………………………….
BEFORE
HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE KARDAK ETE
08.11.2023
Mr. S.C. Keyal, learned Senior Standing Counsel, CBDT, IT(NER)representing the appellant candidly concedes that the tax effect involved in thisappeal is less than Rs.1,00,00,000/- (Rupees One Crore), the appeal is requiredto be closed/disposed of in light of the Circular No.17 of 2019, dated08.08.2019, as per which, the monetary limit for entertaining an appeal filed by
the Department in the High Court has been enhanced to Rs.1,00,00,000/- (OneCrore).
In view of the submission noted above, the instant appeal is closed asinfructuous.
JUDGE
CHIEF JUSTICE
Comparing Assistant
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