ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax v. M/s Setia Carriers
Income Tax Appeal No. 92 of 2015 ·
Supplied court order; no reported citation stated
Revenue conceded tax effect below the monetary limit; appeal dismissed as not maintainable.
Division Bench · Bharati Sapru · Neeraj Tiwari
1. Facts of the case
The Court heard counsel for Revenue and the respondent. Revenue’s counsel stated that the tax effect in the appeal was below the monetary limit. The order supplies no exact tax-effect amount or assessment year.
2. Discussion by the Hon’ble Court
The Court relied on the departmental statement and referred to Circular No.21 of 2015 of CIT (A&J), CBDT, New Delhi. The short text does not reproduce the circular or discuss exceptions to it.
3. Judicial decision
The appeal was dismissed as not maintainable in view of the cited circular and the stated tax effect.
4. Outcome / in whose favour
Revenue’s appeal ended on the monetary-limit ground. The underlying tax controversy was not adjudicated in this order.
5. AKHB REVIEW POINT
Do not supply an unstated monetary amount or treat procedural dismissal as a merits victory. Any use of circular thresholds or exceptions requires independent checking of the applicable circular and relevant date; no current-law clearance follows from this note.
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: c5489e6179068cc18790639f68500548586b98ffd6e2e96c90a683e9f9a4b752
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.