Court No. - 35
Case :- INCOME TAX APPEAL No. - 353 of 2017 Appellant :- Principal Commissioner Of Income Tax Central Respondent :- Shri Shobhit Mohan Das Counsel for Appellant :- Praveen Kumar Hon'ble Bharati Sapru,J. Hon'ble Piyush Agrawal,J.
Heard Shri Praveen Kumar, learned counsel for the appellant and Shri S.K. Garg and Shri Ashish Bansal, learned counsel for the respondent - assessee.
Shri Praveen Kumar, learned counsel for the Department states that the tax effect involved in this appeal is below the monetary limit of Rs.50,00,000/-.
This appeal is, therefore, dismissed as not maintainable in view of the Circular of Ministry of Finance dated 11.07.2018 as modified by F.N.390 /Misc. /116 /2017 -JC/, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).
Order Date :- 22.1.2019 Amit Mishra