The Pr. Commissioner Of Income Tax - 24 v. Sh. Nishil Gupta

$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 398/2019 THE PR.COMMISSIONER OF INCOME TAX - 24. Appellant Through :

Mr. Ruchir Bhatia, Sr. Standing Counsel with Mr. Puneet Rai, Adv.

versus SH. NISHIL GUPTA ..... Respondent Through :

None.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 22.04.2019 The tax effect in this Revenue's appeal is lower than the prescribed limit of Rs.50,00,000/-. This appeal is consequently, not maintainable by the reasoning of circular/notification dated 11.07.2018 of the Central Board of Direct Taxes (CBDT). This appeal is therefore, dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J APRIL 22, 2019 aj