The Commissioner Of Income Tax vs. Baljinder Singh Khanna

ITA No.221/2012 21.1.2016 Shri Sanjay Lal, Advocate for the appellant. Since the monetary limit involved in this appeal pertaining to Assessment Year 2004-2005 is only in the sum of Rs.3,04,310/- which is less than Rs.20,00,000/-), in view of the Circular dated 10th 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. (A.M. Khanwilkar) (Sanjay Yadav) Chief Justice

Judge PSM