Commissioner Of Income Tax, Muzaffarpur v. M/S Pragati Enterprises,Old Post Office, Road
High Court
03 Aug 2012 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax, Muzaffarpur v. M/S Pragati Enterprises,Old Post Office, Road
Date of order
03 Aug 2012
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Muzaffarpur v. M/S Pragati Enterprises,Old Post Office, Road, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, this appeal is dismissed.
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 PATNAMiscellaneous Appeal No.35 of 2006
======================================================
Commissioner Of Income Tax, Muzaffarpur..... Appellant Versus
M/S Pragati Enterprises,Old Post Office, Road,
Samastipur............................................................Respondent
======================================================
Appearance :
For the Appellant/s : Mr. Harshwardhan Pd.Advocate Mrs. Archana Sharma,Advocate.
For the Respondent/s : Mr.
======================================================
CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH
and
HONOURABLE MR. JUSTICE VIKASH JAIN
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH)
6 03-08-2012 Learned counsel for the Revenue fairly submits that the
tax effect involved in this appeal is very meager and much below the permissible limit of Rs.4,00000/- ( four lakhs ) for preferring such appeal by the Department.
In that view of the matter, this appeal is dismissed.
(Shiva Kirti Singh, J)
(Vikash Jain, J)
Naresh/-
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue