Cit vs Huksons Food India (P) Ltd.
2007 Latest Caselaw 1346 Del

Citation : 2007 Latest Caselaw 1346 Del
Judgement Date : 24 July, 2007

Delhi High Court

Cit vs Huksons Food India (P) Ltd. on 24 July, 2007

Bench: M B Lokur, V Gupta

ORDER

1. The tax effect in this appeal is well below Rs. 4 lakhs. As per the circular issued by the Central Board of Direct Taxes, no appeal can be filed by the revenue if the tax effect is less than Rs. 4 lakhs, subject to certain conditions. There is no special reason why the revenue has disregarded the circular and has chosen to file this appeal.

2. The amount in dispute is hardly Rs. 5,00,372.72 and it is not a recurring amount. Therefore, there was no reason why the revenue should have chosen to disagree with the view expressed by the CBDT.

3. Under the circumstances, we find that no substantial question of law arises for our consideration.

Dismissed.

Download the LatestLaws.com Mobile App