Commissioner of Income-tax v. Narendra Kumar Jain - 2017-LL-0804-8

Citation	2017-LL-0804-8
Appellant Name	Commissioner of Income-tax
Respondent Name	Narendra Kumar Jain
Court	HIGH COURT OF ALLAHABAD
Relevant Act	Income-tax
Date of Order	04/08/2017
Judgment	View Judgment
Keyword Tags	monetary limit • tax effect
Bot Summary:	Sri Gaurav Mahajan at the very outset accepts that the tax incidence involved in this appeal is less than the monetary limit of Rs.20,00,000/- prescribed for filing the appeal before the Hon'ble High Court as per CBDT's Circular No.21 of 2015 dated 10th December, 2015. The said circular is applicable even to the pending appeals and this appeal does not fall within any of the exception clause provided in the circular. In view of the above, the Department cannot maintain this appeal and it is accordingly dismissed.

Court No. - 3 Case :- INCOME TAX APPEAL No. - 216 of 2012 Appellant :- Commissioner Of Income Tax Respondent :- Shri Narendra Kumar Jain Counsel for Appellant :- S. Chopra,Bharatji Agarwal,Gaurav Mahajan,S.S.C. I.T. Counsel for Respondent :- R.S. Agarwal,Ashish Bansal,S.K. Garg Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. Heard Sri Gaurav Mahajan, learned counsel for appellant and Ms. Richa Shukla, holding brief of Sri Ashish Bansal, learned counsel for respondent. Sri Gaurav Mahajan at very outset accepts that tax incidence involved in this appeal is less than monetary limit of Rs.20,00,000/- prescribed for filing appeal before Hon'ble High Court as per CBDT's Circular No.21 of 2015 dated 10th December, 2015. said circular is applicable even to pending appeals and this appeal does not fall within any of exception clause provided in circular. In view of above, Department cannot maintain this appeal and it is accordingly dismissed. Order Date :- 4.8.2017 Nadim Commissioner of Income-tax v. Narendra Kumar Jain

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