Commr. of Income Tax, Chd.-Ii v. M/S Agk Computer Secure Prints Ltd. Moha
Case brief
What is this about?
The High Court dismissed a writ petition filed under Article 226 of the Constitution as infructuous, relying on Circular No. 5 of 2024 dated 15.03.2024, noting the tax effect was less than Rupees one crore.
What did the court decide?
The appeal was dismissed as it became infructuous due to the effect of Circular No. 5 of 2024 dated 15.03.2024.