The Income Tax Appeal was dismissed by the Hon'ble Court as not maintainable because the tax effect involved was below the statutory monetary limit of Rs. 50,00,000/-.
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Court No. - 35
Case :- INCOME TAX APPEAL No. - 90 of 2015
Appellant :- Commissioner Of Income Tax Respondent :- M/S Delhi U.P. Golden Transport Service Counsel for Appellant :- Praveen Kumar Counsel for Respondent :- Ashish Kumar Gupta,Abhinav Mehrotra
Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Shri Praveen Kumar, learned counsel for the Department states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018 as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).
Order Date :- 18.2.2019 Amit Mishra
Colour shows how this judgement treated each authority
Circular of Ministry of Finance dated 11.07.2018 as modified by F.N.390 /Misc. /116 /2017 -JC/Referred¶6
Commissioner Of Income Tax
M/S Delhi U.P. Golden Transport Service
Bharati Sapru
Piyush Agrawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
