The Pr. Commissioner of Income-tax-3 v. Empire Casting Pvt. Ltd - 2019-LL-0904-32

Citation	2019-LL-0904-32
Appellant Name	The Pr. Commissioner of Income-tax-3
Respondent Name	Empire Casting Pvt. Ltd.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	04/09/2019
Judgment	View Judgment
Keyword Tags	condonation of delay • monetary limit • tax effect
Bot Summary:	By this application the applicant seeks condonation of delay of 253 days in re-filing the application. For the reasons stated in the application, the delay is condoned. The application stands disposed of in the aforesaid terms. In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 5,06,624/-, the present appeal is disposed of as not pressed.

IN HIGH COURT OF DELHI AT NEW DELHI ITA 79/2019 PR. COMMISSIONER OF INCOME TAX-3 Appellant Through: Mr. Ruchir Bhatia, Advocate. versus EMPIRE CASTING PVT. LTD. Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 04.09.2019 C.M. No. 4303/2019 (delay) 1. By this application applicant seeks condonation of delay of 253 days in re-filing application. For reasons stated in application, delay is condoned. 2. application stands disposed of in aforesaid terms. ITA 79/2019 3. In light of circular dated 08.08.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes monetary limit in respect of tax effect, inter alia, before High Court in which Department could pursue matter as Rs. 1,00,00,000/- and in view of fact that tax effect in present case is Rs. 5,06,624/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 04, 2019 nk Pr. Commissioner of Income-tax-3 v. Empire Casting Pvt. Ltd

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