The Commissioner Of Income Tax-Vi v. M/S.Laxmi Wines

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE SMT JUSTICE ANIS I.T.T.A.No. 320 of 2016 JUDGMENT: (Per VRS,J) Since the tax implication arising out of this appeal is below the monetary ceiling limit, as stipulated in Circular No.21/2015 of the Central Board of Direct Taxes, dated 10.12.2015, and it does not also fall within the exceptions carved out in Paragraph-8 of the Circular, the appeal is dismissed as withdrawn. The questions of law are left open.

Consequently, miscellaneous petitions if any pending in appeal shall stand dismissed. There shall be no order as to costs. __________________________ V. RAMASUBRAMANIAN, J ____________________ ANIS, J.

8th September, 2016 cbs

VRS,J & ANIS,J ITTA No.320/2016 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE SMT JUSTICE ANIS I.T.T.A.No. 320 of 2016 (Per VRS,J) 8th September, 2016 cbs