Principal Commissioner of Income-tax v. Sun City Developers
[Citation -2020-LL-0110-103]

Citation 2020-LL-0110-103
Appellant Name Principal Commissioner of Income-tax
Respondent Name Sun City Developers
Relevant Act Income-tax
Date of Order 10/01/2020
Judgment View Judgment
Keyword Tags monetary limit • low tax effect

HIGH COURT OF MADHYA PRADESH: BENCH AT INDORE (-1-) R.P. No.1363/2018 Indore, dated: 10.01.2020 Ms Veena Mandlik, learned counsel for petitioner. present review petition has been filed for reviewing order dated 25-06-2018 in ITA No. 26/2016. At relevant point of time as monetary limit was below 20 lacs appeal was dismissed. Now monetary limit is one crore. In considered opinion of this court question of recalling of aforesaid order does not arise. As it is also not covered under exceptional clause dated 11-07-2018 Circular No. 3/2018, question of law is left open. In light of aforesaid, review petition stands disposed of. Certified copy as per rules. (S.C. Sharma) (S.K. Awasthi) Judge Judge Rashmi Digitally signed by Rashmi Prashant Date: 2020.01.27 16:33:45 +05'30' Principal Commissioner of Income-tax v. Sun City Developer
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