Commissioner Of Income Tax, (Central), Patna, Patna v. Ma
High Court
20 Jan 2011 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax, (Central), Patna, Patna v. Ma
Date of order
20 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, (Central), Patna, Patna v. Ma, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the aforesaid stand on behalf of the appellants, both these appeals are dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT PATNA
MA No.369 of 2006
1.COMMISSIONER OF INCOME TAX, (Central), Patna, Patna,
2.Asstt. Commissioner of Income-Tax, Central Circle-1, Patna.. …..Assessing Officer/Appellant. 1, Patna.. …..Assessing Officer/Appellant.
Versus
Shri HIMANSHU BHUSHAN NARAYAN, Director of M/S Sheetal Chhaya Hotel Pvt. Ltd., Shakti Complex, Boring Road Patna.. ..Assessee/Respondent
with
MA No.370 of 2006
1. COMMISSIONER OF INCOME TAX, (Central), Patna, (Central), Patna,
2. Asstt. Commissioner of Income-Tax, Central Circle-1, Patna.. Assessing Officer/Appellant. Circle-1, Patna.. Assessing Officer/Appellant.
6 20.01.2011
Versus
HIMANSHU BHUSHAN NARAYAN Director of M/S Sheetal Chhaya Hotel Pvt. Ltd., Shakti Complex, Boring Road Patna.. ..Assessee/Respondent
-----------
Learned counsel for the Income Tax Department,
the appellants, fairly submits that the tax effect in each of
these appeals is less than Rs.4 Lacs and hence he is under obligation not to press this appeal in view of the policy decision of the Government of India dated 24[th] of October,
2005 issued in exercise of powers under Section 268(A) of the Income Tax Act. As per the said circular, in order to maintain appeal under Section 260(A), the effect of the tax should be minimum of Rs.4 Lacs.
In view of the aforesaid stand on behalf of the appellants, both these appeals are dismissed as not pressed.
(Shiva Kirti Singh, J.)
(Dr. Ravi Ranjan, J.)
Sanjay-II
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