Commissioner of Income-tax TDS v. Krishna Continental Ltd
[Citation -2019-LL-1216-38]

Citation 2019-LL-1216-38
Appellant Name Commissioner of Income-tax TDS
Respondent Name Krishna Continental Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 16/12/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


IN HIGH COURT OF DELHI AT NEW DELHI ITA 68/2006 COMMISSIONER OF INCOME TAX TDS ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms. Madhura M.N., Adv. versus M/S KRISHNA CONTINENTAL LTD. Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 16.12.2019 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/-; income tax demand of Rs. 28,000/- as mentioned in letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, tax effect in present appeal being below permissible tax effect limit, present appeal is disposed of. VIPIN SANGHI, J SANJEEV NARULA, J DECEMBER 16, 2019/Pallavi Commissioner of Income-tax TDS v. Krishna Continental Ltd
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