Court No. - 35
Case :- INCOME TAX APPEAL No. - 371 of 2006 Appellant :- The Commissioner Of Income Tax, Varanasi And Another Respondent :- M/S Banaras Fabricks Emporium Counsel for Appellant :- Ashish Agrawal Counsel for Respondent :- Ashish Bansal Hon'ble Bharati Sapru,J. Hon'ble Dinesh Kumar Singh,J.
Heard Shri Ashish Agrawal, learned counsel for the appellants.
Sri Ashish Agrawal, learned counsel for the appellants, 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