The Delhi High Court dismissed two income tax appeals because the tax effect fell below the monetary limit specified in CBDT Circular No. 17 of 2019 dated 8th August, 2019.
Appeals treated as not pressed due to tax effect being below the monetary limit in CBDT Circular No. 17 of 2019.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
1&2
THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Vibhooti Malhotra, Senior Standing Counsel for Revenue. versus M.S.AGGARWAL ..... Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani &Ms. Soumya Singh, Advocates.
THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Vibhooti Malhotra, Senior Standing Counsel for Revenue. versus M.S.AGGARWAL ..... Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani &Ms. Soumya Singh, Advocates.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE RAJIV SHAKDHER JUSTICE C.HARI SHANKAR
O R D E R % 09.08.2019
treated as not pressed and are disposed of as such. Pending applications are also disposed of.
S. MURALIDHAR, J.
RAJIV SHAKDHER, J.
C.HARI SHANKAR, J.
AUGUST 9, 2019 rd
The Commissioner of Income Tax
M.S. Aggarwal
S. Muralidhar
Rajiv Shakdher
C. Hari Shankar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
