Court No. - 35
Case :- INCOME TAX APPEAL No. - 226 of 2014 Appellant :- Commissioner Of Income Tax Varanasi Respondent :- Sri Santosh Kumar Agarwal Counsel for Appellant :- S.C.,Manu Ghildiyal,S.S.C. I.T.
Counsel for Respondent :- Rama Goel Bansal,Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Dinesh Kumar Singh,J.
Heard Shri Manu Ghildiyal, learned counsel for the appellant.
Sri Ghildiyal, learned counsel for the appellant, states that the tax effect involved in this appeal is below the monetary limit, therefore, this appeal is dismissed as not maintainable in view of the Circular No.3 of 2018, F No 279/Misc.142/2007- ITJ (Pt), Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes dated 11th July, 2018.
Order Date :- 31.7.2018 NSC