Commissioner of Income-tax v. Diesel Locomotive Works
[Citation -2019-LL-0920-57]

Citation 2019-LL-0920-57
Appellant Name Commissioner of Income-tax
Respondent Name Diesel Locomotive Works
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 20/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


Court No. - 35 Case :- INCOME TAX APPEAL No. - 237 of 2014 Appellant :- Commissioner Of Income Tax Respondent :- M/S Diesel Locomotive Works Dwl Varanasi Counsel for Appellant :- Sr. S.C. It,Bharat Ji Agrawal Counsel for Respondent :- A.K.Gaur,R.K.Rai Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard learned senior counsel Sri Manish Goyal assisted by Sri Manu Ghildyal and Sri R.K. Rai learned counsel for respondent. Learned counsel at Bar has submitted that tax effect involved in this appeal is below monetary limit, which may be dismissed as not maintainable. 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.N.279/Misc./M- 93/218-ITJ dated 20.8.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. appeal is dismissed as above. No costs. Order Date :- 20.9.2019 rk Commissioner of Income-tax v. Diesel Locomotive Work
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