PR.COMMISSIONER OF INCOME TAX,(CENTRAL)-1 vs. PEARL BOTTLING PVT.LTD.

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI +

ITA 812/2016, CM APPL.43260 & 43261/2016

PR.COMMISSIONER OF INCOME TAX, (CENTRAL)-1 ..... Appellant Through: Mr. P. Roychoudhuri, Sr. Standing Counsel with Ms. Vibhuti Malhotra, Jr. Standing Counsel.

versus

PEARL BOTTLING PVT.LTD.

..... Respondent

Through: None.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R %

22.11.2016

This appeal is clearly not maintainable in view of the fact that since the tax effect in this case is just Rs.1.83 lakhs and is not covered by the extant Circulars or the exceptions spelt out therein.

The appeal is, therefore, dismissed along with pending applications.

S. RAVINDRA BHAT, J

NAJMI WAZIRI, J NOVEMBER 22, 2016 /vikas/