Applicant:-The Commissioner Of Income-Tax, Vidarbha, Nagpur v. Respondent :-Shri Jayeshkumar Ambubhai Patel Rail Tolly, Gondia
High Court
27 Oct 2010 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
Applicant:-The Commissioner Of Income-Tax, Vidarbha, Nagpur v. Respondent :-Shri Jayeshkumar Ambubhai Patel Rail Tolly, Gondia
Date of order
27 Oct 2010
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Applicant:-The Commissioner Of Income-Tax, Vidarbha, Nagpur v. Respondent :-Shri Jayeshkumar Ambubhai Patel Rail Tolly, Gondia, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR
INCOME TAX REFERENCE NO.49/1998
APPLICANT:-The Commissioner of Income-tax, Vidarbha, Nagpur.
...VERSUS...
RESPONDENT :-Shri Jayeshkumar Ambubhai Patel Rail Tolly, Gondia.
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Office Notes, Office Memoranda ofCoram, appearances, Court's orders of directions and Registrar's orders
Court's or Judge's order
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[Shri A.S. Jaiswal, Adv. for applicant][None for the respondent though served]
CORAM:- J.P. DEVADHAR AND
A.B. CHAUDHARI, JJ.DATED :- 27.10.2010
1.Learned Counsel for the revenue states that the tax effect involved in this reference is less than the monetary limit prescribed by the Central Board of Direct Taxes.
2.This Court in the case of C.I.T. ...Versus...Pithwa
Engineering Works, reported in (2005) 276 ITR 519 (Bom.)has held that the ceiling of monetary limit prescribed by the Central Board of Direct Taxes would apply to the pending references. In view of this, the present reference is returned unanswered.
JUDGE
JUDGE
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