COMMISSIONER OF INCOME TAX TDS vs. M/S KRISHNA CONTINENTAL LTD.

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 68/2006 COMMISSIONER OF INCOME TAX TDS ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms. Madhura M.N., Adv. versus M/S KRISHNA CONTINENTAL LTD. ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 16.12.2019 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 of Rs. 28,000/- as mentioned in 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 SANJEEV NARULA, J DECEMBER 16, 2019/Pallavi