Commissioner of Income-tax-II v. Skyline Habitats Pvt. Ltd
[Citation -2019-LL-0924-5]

Citation 2019-LL-0924-5
Appellant Name Commissioner of Income-tax-II
Respondent Name Skyline Habitats Pvt. Ltd.
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 24/09/2019
Judgment View Judgment
Keyword Tags tax effect • monetary limit


Court No. - 35 Case :- INCOME TAX APPEAL No. - 94 of 2013 Appellant :- Commissioner Of Income Tax-Ii Respondent :- M/S Skyline Habitats Pvt. Ltd. Counsel for Appellant :- Shambhu Chopra Sr. S.C.,Manish Goyal Counsel for Respondent :- Ashish Bansal,Surendra Kumar Garg Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J. Heard Shri Manish Goyal, learned Senior Counsel assisted by Sri Manu Ghildyal, learned counsel for appellant and Shri Ashish Bansal, learned counsel for respondent. Shri Ashish Bansal, learned counsel for respondent states that 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 :- 24.9.2019 S.P. Commissioner of Income-tax-II v. Skyline Habitats Pvt. Ltd
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