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HIGH COURT OF DELHI
ITA 672/2019
PR.COMMISSIONER OF INCOME TAX(CENTRAL)-2 Appellant
Through; Mr.Kunal Sharma,Advocate.
ITA 672/2019
PR.COMMISSIONER OF INCOME TAX(CENTRAL)-2 Appellant
Through; Mr.Kunal Sharma,Advocate.
VERSUS
M/S M.L.SINGHI& ASSOCIATES(?)LTD. Respondent
Through: None.
Through: None.
And
ITA 676/2019
PR. COMMISSIONER OF INCOMETAX(CENTRAL)-2 Appellant
Through: Mr.Kunal Sharma,Advocate.
PR. COMMISSIONER OF INCOMETAX(CENTRAL)-2 Appellant
Through: Mr.Kunal Sharma,Advocate.
VERSUS
M/S M.L.SINGHI& ASSOCIATES(P)LTD. Respondent
Through: None.
Through: None.
CORAM:
HON'BLE MR.JUSTICE MANMOHAN
HON'BLE MR.JUSTICE SANJEEV NARULA
24.11.2020 The appeals have been heard by way ofvideo conferencing.
Admittedly, the tax effect in the present appeals is lower than the thresholdlimitofRs.1,00,000/- prescribedin Circular No.17/2019 dated 08*''
August,2019issued bythe Central Board ofDirectTaxes.
2020:DHC:3910-DB Consequently, present appeals are dismissed on account oflow tax effect.
The order be uploaded on the website forthwith. Copy ofthe order be also forwardedto the learned counselthrough e-mail.
NOVEMBER 24,2020 js MANMOHAN,J sanj: A,J E N 2020:DHC:3910-DB
HON'BLE MR.JUSTICE SANJEEV NARULA
24.11.2020 The appeals have been heard by way ofvideo conferencing.
Admittedly, the tax effect in the present appeals is lower than the thresholdlimitofRs.1,00,000/- prescribedin Circular No.17/2019 dated 08*''
August,2019issued bythe Central Board ofDirectTaxes.
2020:DHC:3910-DB Consequently, present appeals are dismissed on account oflow tax effect.
The order be uploaded on the website forthwith. Copy ofthe order be also forwardedto the learned counselthrough e-mail.
NOVEMBER 24,2020 js MANMOHAN,J sanj: A,J E N 2020:DHC:3910-DB
JUDGMENT