Pr. Commissioner of Income-tax (Central)-3 v. Shalimar Town Planners Pvt. Ltd
|Pr. Commissioner of Income-tax (Central)-3
|Shalimar Town Planners Pvt. Ltd.
|HIGH COURT OF DELHI AT NEW DELHI
|Date of Order
|low tax effect
|In the application, it is stated that the present appeal of the Department-appellant is covered by the low tax effect circular issued by CBDT dated 8th August, 2019 numbered as circular no. 17/2019, wherein monetary limits for filing of appeals by the Department to the High Court has been revised to Rs. 1 crore and the tax effect involved in the present appeal is admittedly Rs.76,92,292/-. Learned counsel for the appellant does not dispute the aforesaid facts. The present application is allowed and appeal is dismissed on the ground of low tax effect.