Court No. - 35
Case :- INCOME TAX APPEAL No. - 17 of 2014 Appellant :- Commissioner Of Income Tax Aligarh Respondent :- Amol Chand Varshney Sewa Sansthan Counsel for Appellant :- Piyush Agarwal Counsel for Respondent :- Shiv Sagar Singh Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Gaurav Mahajan, learned Counsel for the appellant and Sri Shiv Sagar Singh, learned Counsel for the assessee.
Learned counsel for the assessee states that in view of the circular issued by the Government of India, the tax effect involved in this appeal is below monetary limit.
This appeal is, therefore, dismissed as not maintainable in view of the Circular No.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes Judicial Section.
Order Date :- 26.8.2019 S.P.