Commissioner of Income-tax Central v. P.B. Society Jewellers
[Citation -2019-LL-0918-19]

Citation 2019-LL-0918-19
Appellant Name Commissioner of Income-tax Central
Respondent Name P.B. Society Jewellers
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 18/09/2019
Judgment View Judgment
Keyword Tags tax effect • monetary limit


Court No. - 35 Case :- INCOME TAX APPEAL No. - 819 of 2012 Appellant :- Commissioner Of Income Tax Central Respondent :- M/S P.B. Society Jewellers Counsel for Appellant :- S.S.C. I.T.,Piyush Agrawal Counsel for Respondent :- Suyash Agarwal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Learned counsel appearing for Department states that in view of new circulars 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 Nos.17/2019 of F.No.279/Misc.142/2007- ITJ(Pt.), dated 8.8.2019 and F.No.279/Misc./M-93/2018-ITJ, dated 20.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Order Date :- 18.9.2019 V.S.Singh Commissioner of Income-tax Central v. P.B. Society Jeweller
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