Applications Is Rs. Two Lakhs. In View Of Instruction v. Pithwaengineering Works,Reported At (2005) 276 Itr 519
High Court
24 Apr 2007 In favour of: Unclear
Forum / Bench
High Court · testcase
Parties
Applications Is Rs. Two Lakhs. In View Of Instruction v. Pithwaengineering Works,Reported At (2005) 276 Itr 519
Date of order
24 Apr 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Applications Is Rs. Two Lakhs. In View Of Instruction v. Pithwaengineering Works,Reported At (2005) 276 Itr 519, the High Court (2007) dismissed the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
-INCOMETAX APPLICATION NO. 46/1996, 53/1996 & 64 OF 1996
Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders.
Court's or Judge's orders
CORAM : J.P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. APRIL 24, 2007.
Heard Shri Jaiswal, learned counsel for the applicant and Shri Thakkar, learned counsel for the respondent.
All these applications filed by the revenue
under Section 256(2) of the Income-tax Act, 1961, arise from the order of the Tribunal declining to refer the question of law raised by the revenue in applications filed under Section 256(1) of the Act.
The cumulative tax effect in all these
applications is Rs. Two lakhs. In view of Instruction No.1979 dated 27[th] March 2000 and in the light of the judgment of this Court in the case of C.I.T. vs. PithwaEngineering Works,reported at (2005) 276 ITR 519,
in our opinion, these applications cannot be considered as fit for calling statement of the cases.
Accordingly, all these applications are dismissed. Rule discharged. No costs.
JUDGE
JUDGE
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