Commissioner Of Income Tax-Ii vs. Shri Rajendra Prasad Gupta

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ITA/116/2012HC Madhya Pradesh04 February 2016Bench: HON'BLE SHRI JUSTICE P.K. JAISWAL1 pages
For Petitioner: Ku.Veena MandlikFor Respondent: Shri Krishna Jain, Jagat Kumar Jain, As Parihar

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1 I .T.A. No.116/2012

04/02/2016 :- Shri R.L. Jain, learned senior counsel assisted by Ms. Veena Mandlik, learned counsel for the appellant. Shri S.K. Jain, learned counsel for the respondent. Since the monetary limit involved in this appeal pertaining to Assessment period 2002-2003 is less than Rs.20,00,000/-, in view of the Circular dated 10th of December, 2015, issued under the signature of Commissioner of Income Tax (AJ), C.B.D.T., Government of India, New Delhi which is placed on record, this appeal is disposed of leaving questions of law open. (P.K. Jaiswal)

(J.K.Jain) Judge Judge Aiyer*

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