Pr. Commissioner of Income-tax, Surat-1 v. Amit Mathurdas Kaneria
[Citation -2019-LL-0909-117]
Citation | 2019-LL-0909-117 |
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Appellant Name | Pr. Commissioner of Income-tax, Surat-1 |
Respondent Name | Amit Mathurdas Kaneria |
Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
Relevant Act | Income-tax |
Date of Order | 09/09/2019 |
Judgment | View Judgment |
Keyword Tags | low tax effect • monetary limit |
Bot Summary: | This tax appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the Revenue. This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. In view of the aforesaid, this tax appeal is disposed of accordingly. |