The Income Tax Appeal No. 24 of 2013 was dismissed as not maintainable because the tax effect involved was below the monetary limit specified in Circular No.3 of 2018 issued by the Central Board of Direct Taxes.
The Income Tax Appeal No. 24 of 2013 was dismissed.
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Court No. - 35
Case :- INCOME TAX APPEAL No. - 24 of 2013
Appellant :- The Commissioner Of Income Tax And Another Respondent :- Swami Atmdev Gopalanand Shiksha Sansthan Counsel for Appellant :- Dhananjay Awasthi Counsel for Respondent :- Aloke Kumar
Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Heard Sri Gaurav Mahajan, learned counsel for the appellant and Shri Aloke Kumar, learned counsel for the respondents.
Shri Gaurav Mahajan, learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit.
This appeal is, therefore, dismissed as not maintainable in view of the Circular No.3 of 2018 of F. No.279/Misc.142/2007-ITJ(Pt.), Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 11.07.2018.
Order Date :- 15.2.2019
pks
The Commissioner Of Income Tax And Another
Swami Atmdev Gopalanand Shiksha Sansthan
Bharati Sapru
Piyush Agrawal
As recorded by the court registry
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