Case Law › High Court › Additional Commissioner Of Income Tax Ra...

Additional Commissioner Of Income Tax Range-3, Gaya v. M/S Daya Engineering Works Pvt. Ltd., Gaya, Dobhi Road, Gaya

High Court 17 Sep 2015 In favour of: Assessee

Forum / Bench

High Court · patnahcucisdb94

Parties

Date of order

17 Sep 2015

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Additional Commissioner Of Income Tax Range-3, Gaya v. M/S Daya Engineering Works Pvt. Ltd., Gaya, Dobhi Road, Gaya, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.

Decision: In the aforesaid view of the matter, the appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.903 of 2011 ====================================================== Additional Commissioner of Income Tax Range-3, Gaya .... .... Appellant Versus M/S Daya Engineering Works Pvt. Ltd., Gaya, Dobhi Road, Gaya .... .... Respondent ====================================================== Appearance : For the Appellant : Mr. Archana Sinha Mr. Alok Kumar For the Respondent : Mr. K.C.K. Sinha ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGHORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 8 17-09-2015 Admittedly, the tax effect in the present matter is to the extent of Rs.5,84,988/-, which is below the monetary limit of Rs.10,00,000/- as per instruction No. 03/ 2011 dated 09.02.2011 issued by the Central Board Direct Taxes. The matter is also not covered by para-8 of the said instructions. In the aforesaid view of the matter, the appeal is dismissed. V.P.Sinha/- (Ramesh Kumar Datta, J) U (Sudhir Singh, J)

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.