COMMISSIONER OF INCOME TAX-II vs. SIDWAL REFRIGERATION INDUSTRIES LTD

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 785/2011 COMMISSIONER OF INCOME TAX-II ..... Appellant Through: Mr. Deepak Anand, Senior Standing Counsel with Mr. Vipul Agarwal, Advocate. versus SIDWAL REFRIGERATION INDUSTRIES LTD ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 10.12.2019 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/- and in view of the fact that the tax effect in the present case is Rs. 54,72,197/-, the present appeal is disposed of as not pressed. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 10, 2019 nk