Court No. - 37

Case :- INCOME TAX APPEAL No. - 518 of 2009

Appellant :- Commissioner Of Income Tax And Another
Respondent :- Sh.Sarv Prakash Kapoor
Counsel for Appellant :- A.N.Mahajan/Sc

Hon'ble Tarun Agarwala,J.
Hon'ble Surya Prakash Kesarwani,J.

Heard Sri Manu Ghildyal, learned counsel for the
appellant and Sri R.S. Agrawal, learned counsel for
the respondent.
In view of decision passed in Income Tax
Appeal No.172 of 2004, Commissioner of Income
Tax-II, Agra and another Vs. Shyam Biri
Works, Allahabad dated 6th May, 2015, the
appeal is dismissed on ground of monetary limit
without expressing any opinion on merits of the
claim making it clear that it would be open to the
department to proceed against assessee in any
other assessment year on same issue if it is
above monetary limit prescribed.
Order Date :- 24.9.2015
vkg




(Surya Prakash Kesarwani, J.) (Tarun Agarwala, J.)
Commissioner Of Income Tax And Another v. Sh. Sarv Prakash Kapoor