Commissioner Of Income Tax, Muzaffarpur v. Dr Harishankar Singh, Bhagwan Bazar Chapra …
High Court
28 Jan 2011 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax, Muzaffarpur v. Dr Harishankar Singh, Bhagwan Bazar Chapra …
Date of order
28 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Muzaffarpur v. Dr Harishankar Singh, Bhagwan Bazar Chapra …, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the aforesaid stand, this appeal is dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT PATNA
MA No.473 of 2006
Commissioner of Income Tax, Muzaffarpur
. .. Appellant VERSUS
Dr Harishankar Singh, Bhagwan Bazar Chapra … Respondent
------
5 28.1.2011
Learned counsel for the appellant fairly submits that the tax effect in this appeal is less than Rs.four lakhs and hence, as per policy decision of the Central Board of Direct Taxes in exercise of power
under Section 268A of the Income Tax Act and circular
dated 24[th] October, 2005, this appeal is not required to be
pursued.
In view of the aforesaid stand, this appeal is dismissed as not pressed.
(Shiva Kirti Singh, J.)
sk
(Dr Ravi Ranjan, J.)
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