ITO, Ward-6(2), Kolkata v. Gajanand Goods Pvt. Ltd
[Citation -2019-LL-0823-2]
| Citation | 2019-LL-0823-2 |
|---|---|
| Appellant Name | ITO, Ward-6(2), Kolkata |
| Respondent Name | Gajanand Goods Pvt. Ltd. |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 23/08/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | monetary limit • tax effect |
| Bot Summary: | PAN/GIR No.: AACCG3746J Assessee by Shri Sankar Halder, JCIT, Sr. DR Respondent by None Date of Hearing 20/08/2019 Date of Pronouncement 23/08/2019 ORDER Per Dr. A. L. Saini The captioned appeal filed by the Revenue , pertaining to assessment year 2007-08, is directed against the order passed by the Commissioner of Income Tax-8, Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 143(3) of the Income Tax Act, 1961 dated 29/12/2010. In the above appeal, the undisputed fact is that the tax effect is below the monetary limit of Rs.50,00,000/- fixed by the CBDT vide Circular No.17/2019, F. No. 279/Misc. The appeal of the Revenue is dismissed in limine in terms of the Circular issued by the CBDT mentioned hereinabove. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Court on 23.08.2019 Sd/- Sd/- JUDICIAL MEMBER ACCOUNTANT MEMBER Date 23/08/2019 Copy of the order forwarded to 1. |