Commissioner Of I.T v. M/S.Victor Constr.

IN THE HIGH COURT OF ORISSA AT CUTTACK

SJC No.108 of 1993 Commissioner of Income Tax, Orissa, Bhubaneswar ....

Petitioner Mr. R. S. Chimanka, Senior Standing Counsel along with Mr. A. Kedia, Junior Standing Counsel -versusM/s. Victor Construction, Cuttack ....

Opposite Party None

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK

ORDER

29.06.2022 11.

In view of the Circular No.3 of 2018 dated 11th July, 2018 Order No.

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 (R. K. Pattanaik) Judge M. Panda