COMMISSIONER OF INCOME TAX vs. CENTRAL DISTILLERY & BREWERIES

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1745/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through: versus CENTRAL DISTILLERY & BREWERIES ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 06.12.2019 In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/-; the income tax demand is nil as mentioned in the order of CIT (A) dated 29.11.2002, as also the letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in the present appeal being below the permissible tax effect limit, the present appeal is disposed of. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 06, 2019 nk