Allahabad High Court
Pr. Commissioner Of Income Tax Central ... vs M/S Babylon Apartment Pvt. Ltd. on 5 November, 2019
Bench: Bharati Sapru, Rohit Ranjan Agarwal
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 35 Case :- INCOME TAX APPEAL No. - 287 of 2016 Appellant :- Pr. Commissioner Of Income Tax Central Lucknow Respondent :- M/S Babylon Apartment Pvt. Ltd. Counsel for Appellant :- Ashok Kumar,Ashish Agrawal Counsel for Respondent :- Ashish Bansal,S.K.Garg Hon'ble Bharati Sapru,J.
Hon'ble Rohit Ranjan Agarwal,J.
Sri Ashish 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 :- 5.11.2019 V.S.Singh