This judgment dismisses an income tax appeal as not maintainable because the tax effect of ₹32 lakhs falls below the prescribed limit under a circular dated 11.07.2018.
The appeal is dismissed for lack of maintainability.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Std. Counsel.
versus
DHARAMPAL SATYAPAL SONS PVT LTD. ..... Respondent Through: Mr. Rohit Kumar Gupta & Ms.Monika Ghai, Advs.
CORAM:
HON’BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE PRATEEK JALAN
O R D E R % 06.03.2019
The appeal is not maintainable having regard to the notification/circular dated 11.07.2018, since the tax effect is below the prescribed limit; in this case the tax effect is ₹ 32 lakhs.
The appeal is consequently dismissed.
S. RAVINDRA BHAT, J
PRATEEK JALAN, J
MARCH 06, 2019 ‘pv’
2 issues framed by the court
Whether the appeal is maintainable in light of the circular dated 11.07.2018 considering the tax effect is within prescribed limits.
Order of the High Court dismissing the appeal for lack of maintainability on account of tax effect being below prescribed limit.
THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3
DHARAMPAL SATYAPAL SONS PVT LTD.
S. Ravindra Bhat
Prateek J
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
