CIT v. Sidwal Refrigeration Industries Ltd
[Citation -2019-LL-0916-107]

Citation 2019-LL-0916-107
Appellant Name CIT
Respondent Name Sidwal Refrigeration Industries Ltd.
Relevant Act Income-tax
Date of Order 16/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF DELHI AT NEW DELHI ITA 691/2011 CIT Appellant Through: Ms. Roopali Gupta for Mr.Raghvendra Singh, Advs. versus SIDWAL REFRIGERATION INDUSTRIES LTD Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 16.09.2019 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.36,32,218/-, present appeal is disposed of as not pressed. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 16, 2019 CIT v. Sidwal Refrigeration Industries Ltd
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