ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax and Another v. M/s K.G. Hotel Pvt. Ltd.
Income Tax Appeal No. 466 of 2008 ·
Supplied court order; no reported citation stated
Revenue appeal dismissed on the monetary-limit ground; no assessment merits decided.
Division Bench · Bharati Sapru · Neeraj Tiwari
1. Facts of the case
The Court recorded that counsel for the respondent had pointed out a tax effect below Rs 20,00,000 in this appeal. The order does not state the assessment year, disputed addition or substantive tax question.
2. Discussion by the Hon’ble Court
The Court referred to Circular No.21/2015, F.No.279/MISC.142/2007-ITJ (PT.), dated 10 December 2015, and stated that High Court appeals were not to be filed below Rs 20,00,000. The proposition is attributed to this historical order, without an independent or current circular-clearance claim.
3. Judicial decision
The appeal was dismissed as being below the monetary limit.
4. Outcome / in whose favour
Revenue’s appeal was disposed of on a monetary-limit basis. There was no merits determination in favour of either party on the underlying assessment question.
5. AKHB REVIEW POINT
Keep this order distinct from other low-tax-effect disposals: the party and docket are specific to this appeal. It is not authority for a substantive tax result. Verify the applicable circular, date and exceptions separately before relying on a monetary-limit rule.
Source and verification
Complete supplied one-page order read and visually inspected. Original SHA-256 independently reverified; full source text matched the supplied merged-page record. No assessment year or PAN is stated. No later proceedings or current-law clearance is represented.
Source SHA-256: 87ae026ea59f06d4f4efe192029c8820dc6cdb889d8584d969d988b42b3fdbf7
Only provisions expressly identified in this order are recorded. No substantive tax merits or current statutory equivalence is inferred.
Source checked 2026-10-18. Later proceedings, compliance and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.