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P&H HC Dismisses Revenue Appeals Below ₹2 Crore Limit Citing CBDT Circular 5/2024
Case Law Details
- Case Name
- CIT Vs Surjit & Surindera Investments Pvt. Ltd (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1984-1985 and 1985-1986
- Courts
- All High Courts, Punjab and Haryana HC
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CIT Vs Surjit & Surindera Investments Pvt. Ltd (Punjab and Haryana High Court)
The Punjab and Haryana High Court addressed common issues in a bunch of appeals, which were disposed of by a common order. The appellant, the Commissioner of Income Tax (CIT), sought to set aside a common order dated April 24, 2002, passed by the Income Tax Appellate Tribunal (ITAT) concerning Assessment Years (AY) 1984-1985 and 1985-1986. Facts for brevity were borrowed from ITA-198-2002.
Issues Raised by the Appellant
The appellant raised the following questions of law:
Whether the Tribunal w...
Author Info
