Assistant Commissioner of Income-tax v. Hans Metals Pvt. Ltd
[Citation -2019-LL-0826-37]

Citation 2019-LL-0826-37
Appellant Name Assistant Commissioner of Income-tax
Respondent Name Hans Metals Pvt. Ltd.
Relevant Act Income-tax
Date of Order 26/08/2019
Judgment View Judgment
Keyword Tags tax effect • monetary limit

INCOME TAX APPEAL No.-144 of 2015 Appellant :- Assistant Commissioner Of Income Tax Respondent :- M/S Hans Metals Pvt. Ltd. Counsel for Appellant :- S.S.C. I.T.,Piyush Agrawal Counsel for Respondent :- Ashok Trivedi Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Sri Praveen Kumar, learned Counsel for appellant and Sri Ashok Trivedi, learned Counsel for assessee. Learned counsel for assessee states that in view of new circular issued by Government of India, tax effect involved in this appeal is below monetary limit. This appeal is, therefore, dismissed as not maintainable in view of Circular No.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes Judicial Section. Order Date :- 26.8.2019 S.P. Assistant Commissioner of Income-tax v. Hans Metals Pvt. Ltd
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