Commissioner Of Income Tax-Ii vs. Deepchand Ladharam Kotwani

1 I .T.A. No.46/2010

04/02/2016 :- Shri R.L. Jain, learned senior counsel assisted by Ms. Veena Mandlik, learned counsel for the appellant. Shri Mukesh Eroth, learned counsel for the respondent. Since the monetary limit involved in this appeal pertaining to Assessment period 1999-2000 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*