Commissioner of Income Tax Vs Dhnad Financial Services (P) Ltd.

Delhi High Court 26 Sep 2007 (2007) 09 DEL CK 0187
Bench: Division Bench
Result Published

Judgement Snapshot

Hon'ble Bench

Madan B. Lokur, J; Dr. S. Muralidhar, J

Final Decision

Dismissed

Judgement Text

Translate:

@JUDGMENTTAG-ORDER

1. In this appeal "which is directed against the order dated 17-11-2006 passed by the Income Tax Appellate Tribunal, Delhi Bench ''G'' in ITA No. 1940/Delhi/2004, the tax effect is admittedly less than Rs. 4 lakhs. It is stated to be about Rs. 3 lakhs. We are, Therefore, not at all clear why this appeal has been preferred contrary to the instructions issued by the Central Board of Direct Taxes.

2. Apart from the above, we find that the issues that have been raised are purely factual in nature as has been indicated by the Tribunal in paragraph 4 of the impugned order.

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

4. Dismissed.

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