Court No. - 35
Case :- INCOME TAX APPEAL No. - 214 of 2010 Appellant :- The Commissioner Of Income Tax-I Respondent :- M/S Shri Om Vanaspati Udyog Counsel for Appellant :- Krishna Agarwal Counsel for Respondent :- Shakeel Ahmad
Hon'ble Bharati Sapru,J.
Hon'ble Surya Prakash Kesarwani,J.
Heard Shri Krishna Agrawal, learned counsel for the appellant and Shri Shakeel Ahmad, learned counsel for the respondent.
Shri Krishna Agrawal, learned counsel for the department states that the tax effect involved in this appeal is below the monetary limit.
This appeal is, therefore, dismissed as not maintainable in view of the Circular No.3 of 2018 of F. No.279/Misc.142/2007-ITJ(Pt.), Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 11.07.2018.
Order Date :- 25.9.2018 pks