In Commissioner Of Income Tax & Anr v. M/S Awadesh Construction, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as not maintainable.
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.640 of 2007
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Commissioner Of Income Tax & Anr .... .... Appellant/s Versus M/S Awadesh Construction .... .... Respondent/s ====================================================== Appearance :For the Appellant/s : Mr. S.K. Sharan For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHAand HONOURABLE MR. JUSTICE SHIVAJI PANDEYORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA)
.... .... Appellant/s
.... .... Respondent/s
7 08-03-2013 Learned Counsel for the appellants fairly acknowledges that in view of the subsequent amendment in the law the present appeal is not maintainable before this Court in view of its being below the financial limit.
The appeal is dismissed as not maintainable.
(Navin Sinha, J)
Snkumar/-
(Shivaji Pandey, J)
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