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Taxc/83/2022 Of Deputy Commissioner Of Income Tax -(2) (1) v. Manilal Dayalji And Co

High Court 13 Jan 2023 In favour of: Assessee

Forum / Bench

High Court · cghccisdb

Parties

Date of order

13 Jan 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Taxc/83/2022 Of Deputy Commissioner Of Income Tax -(2) (1) v. Manilal Dayalji And Co, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Decision: Kumrani, this appeal under Section 260-A of Income Tax Act, 1961 is dismissed as not maintainable.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 83 of 2022 Deputy Commissioner of Income Tax - (2) (1), Raipur (C.G.) ---- AppellantVersusManilal Dayalji & Co., Gola Bidi Works, Amapara, Dhamtari District Dhamtari (C.G.) ---- Respondent (Cause-title taken from Case Information System) For Appellant: Mr. Ajay Kumrani, Advocate. Hon'ble Shri Arup Kumar Goswami, Chief JusticeHon'ble Shri Arvind Singh Chandel, Judge Judgment on Board Per Arup Kumar Goswami, Chief Justice 13.01.2023 Heard Mr. Ajay Kumrani, learned counsel for the appellant. 2.Mr. Kumrani submits that as the value of this appeal is less than Rs.1 crore, in view of the Circular No. 17/2019 issued by Memo No.F.No.279/Misc.142/2007-ITJ(Pt.) dated 08.08.2019 by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, this appeal is not maintainable, and therefore, the appeal may be dismissed as not maintainable. 3.In view of the above submission of Mr. Kumrani, this appeal under Section 260-A of Income Tax Act, 1961 is dismissed as not maintainable. Sd/- Sd/- (Arup Kumar Goswami)(Arvind Singh Chandel) Chief Justice Judge

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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