Commnr.,I.T. v. M/S.Arya Pitcutes

IN THE HIGH COURT OF ORISSA AT CUTTACK

SJC No. 193 of 1993 Commissioner of Income Tax, Odisha, Bhubaneswar ....

Petitioner Mr. R.S Chimanka, Senior Standing Counsel Mr. A. Kedia, Junior Standing Counsel -versusM/s. Arya Pictures, Cuttack ....

Opposite Party None

CORAM:

THE CHIEF JUSTICE DR. JUSTICE S.K. PANIGRAHI

ORDER

26.07.2022 Order No.

11.

1. In view of the Circular No.3 of 2018 dated 11th July, 2018 issued by the Department of Revenue, Central Board of Direct Taxes, Government of India, the tax effect in this case is below the monetary limit and, therefore, the petition is disposed of in terms thereof.

(Dr. S. Muralidhar) Chief Justice (Dr. S.K. Panigrahi) Judge S.K. Jena/Secy.