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High Court of DelhiITA/169/2013

Commissioner Of Incoem Tax v. Doyess Gales Pvt. Ltd.

2019-12-09Cases Pertaining To Spl.Division Benches1 pages

$~79 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 169/2013 COMMISSIONER OF INCOEM TAX ..... Appellant Through:

Ms. Lakshmi Gurung, Senior Standing Counsel with Ms. Talha A.R. and Mr. Siddharth Gupta, Advocates.

versus DOYESS GALES PVT. LTD.

..... Respondent Through:

CORAM:

HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI

O R D E R

% 09.12.2019 In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/-;

the disallowances upheld by the ITAT being less than Rs. 1 crore, as also the letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in the present appeal being below the permissible tax effect limit, the present appeal is disposed of. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 09, 2019/nk