Commissioner Of Income Tax Delhi v. Sir Shadi Lal Enterprises Ltd
[Citation -2015-LL-1106]

Citation 2015-LL-1106
Appellant Name Commissioner Of Income Tax Delhi
Respondent Name Sir Shadi Lal Enterprises Ltd.
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 06/11/2015
Judgment View Judgment
Keyword Tags monetary limit


Court No. - 37 Case :- INCOME TAX APPEAL No. - 137 of 2003 Appellant :- Commissioner Of Income Tax Delhi Respondent :- Sir Shadi Lal Enterprises Ltd. Counsel for Appellant :- A.N. Mahajan,Ashok Kumar,Bharatji Agarwal,C.S.C.,D. Awasthi,G.Krishna,R.K. Upadhaya,S Chopra Counsel for Respondent :- S.D. Singh,Harsh Vardhan Gupta Hon'ble Tarun Agarwala,J. Hon'ble Surya Prakash Kesarwani,J. Heard Sri Shubham Agrawal, learned counsel for appellant. 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, appeal is dismissed on ground of monetary limit without expressing any opinion on merits of claim making it clear that it would be open to department to proceed against assessee in any other assessment year on same issue if it is above monetary limit prescribed. Order Date :- 6.11.2015 Bhaskar (Surya Prakash Kesarwani, J.) (Tarun Agarwala, J.) Commissioner Of Income Tax Delhi v. Sir Shadi Lal Enterprises Ltd
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