Pr. Commissioner Of Income Tax vs M/S Beas Valley Power Corporation ...
2021 Latest Caselaw 3841 HP

      IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA




                                                           .
                 ON THE 11TH DAY OF AUGUST, 2021





                                BEFORE
          HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN
                                    &





               HON'BLE MR. JUSTICE SATYEN VAIDYA

                 INCOME TAX APPEAL NO. 67 OF 2017





    Between:

    PR. COMMISSIONER OF INCOME TAX,
    SHIMLA.       r                                         ...APPELLANT

    (BY SH. VINAY KUTHIALA, SR. ADVOCATE WITH
    MS. VANDANA KUTHIALA, ADVOCATE)

    AND



    M/S BEAS VALLEY POWER CORPORATION LTD.,
    JOGINDERNAGAR, DISTRICT MANDI, H.P.
                                                         ...RESPONDENT




    ( SH. VISHAL MOHAN, ADVOCATE)





    __________________________________________________________________

          This Appeal coming on for orders this day, Hon'ble Mr.





    Justice Tarlok Singh Chauhan, delivered the following:

                     JUDGMENT

The Central Board of Direct Taxes (CBDT) has issued

Circular No. 17/2019 dated 08.08.2019 whereby the

monetary limit for filing an appeal has now been fixed by the

CBDT at Rs. 1,00,00,000/- (One crore). Since the tax levied

.

admittedly is below Rs. One crore, therefore, the instant

appeal is covered by the aforesaid Circular and thus, the

same is not maintainable.

2. Consequently, the present appeal, pertaining to

assessment year 2008-09, is dismissed being not

maintainable, in view of the aforesaid circular, leaving the

parties to bear their own costs.

(Tarlok Singh Chauhan) Judge

(Satyen Vaidya)

Judge 11.08.2021 *awasthi*