Pricipal Commissioner Of Income Tax I vs. M/S Lakhani Foot Care Ltd.

1 ITA No.114/2016 16/08/2017 Ms. Veena Mandlik, learned counsel for the appellant. This appeal under Section 260A of the Income Tax Act, 1961 is preferred against order dated 08/01/2016 passed by the Income Tax Appellate Tribunal, in ITA No.387/Ind/2012 for the assessment year 2004-05. The tax effect limit is below Rs.10.00 lakhs and, therefore, as per CBDT circular No.21/2015 dated 10/12/2015, the learned ITAT has rightly dismissed the appeal. No substantial question of law is arising in this appeal, therefore, the same is dismissed. (P.K. Jaiswal) (Ved Prakash Sharma) Judge Judge sumathi