The Commissioner Of Income Tax v. M/S. Sri Satya Sai Wines

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE ABHINAND KUMAR SHAVILI I.T.T.A. No.577 of 2017 Judgment: (per V.Ramasubramanian, J.) The appeal is by the Revenue under Section 260A of the Income Tax Act, 1961.

2. Heard Mr. J.V. Prasad, learned Senior Standing Counsel for the Department.

3. It is seen from the order of assessment that the tax effect of the appeal is below the ceiling limit prescribed by Circular No.21/2015, dated 10-12-2015. The case does not fall under any of the exceptions indicated in paragraph-8 of the Circular. Therefore, the appeal is dismissed as withdrawn. However, the questions of law are left open. The miscellaneous petitions, if any, pending in this appeal shall stand closed. No costs.

___________________________ V.RAMASUBRAMANIAN, J.

_______________________________ ABHINAND KUMAR SHAVILI, J.

03rd October, 2017.

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HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE SRI JUSTICE ABHINAND KUMAR SHAVILI I.T.T.A. No.577 of 2017 (per VRS, J.) 03rd October, 2017.

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