Court No. - 35
Case :- INCOME TAX APPEAL No. - 328 of 2016 Appellant :- Commissioner Of Income Tax-Ii Kanpur Nagar Respondent :- M/S Shri Lakshmi Cotsyn Limited Kanpur Nagar Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Ashish Bansal,Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Rohit Ranjan Agarwal,J.
Shri Krishna Agarwal, learned counsel for the department, states that in view of the new circulars 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 Nos.17/2019 of F.No.279/Misc.142/2007-ITJ(Pt.), dated 8.8.2019 and F.No.279/Misc./M-93/2018-ITJ, dated 20.8.2019 Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
Order Date :- 22.8.2019 AKJ