Asstt. Commissioner Of Income Tax Circle 12 v. M/S Godawari Real Estate Pvt. Ltd.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case (Income Tax Appeal) No. 66 of 2016 Assistant Commissioner of Income Tax, Circle-1(2), Raipur District Raipur (Chhattisgarh).

---- Appellant

Versus

M/s. Godawari Real Estate Pvt. Ltd. Hira Arcade, Pandri, District Raipur, Chhattisgarh.

---- Respondent For Appellant : Ms. Naushina Ali, Advocate.

For Respondent : None.

Hon'ble Shri Deepak Gupta, Chief Justice Hon'ble Shri Sanjay Agrawal, J.

Judgment on Board Per Deepak Gupta, Chief Justice 15/11/2016 1.

In this case, the tax liability involved is less than Rs. 20,00,000/- and as per the circular dated 10.12.2015 of the Central Board of Direct Taxes, Government of India, Ministry of Finance, Department of Revenue, New Delhi, no appeal has to be filed in such cases.

2.

In view of the above, the appeal is disposed of on the ground that it should not have been filed in terms of the aforesaid circular. However, we are leaving the question of law raised in the appeal open for deciding the same in an appropriate case.

Sd/- Sd/- (Deepak Gupta) (Sanjay Agrawal) CHIEF JUSTICE JUDGE Amit