Commissioner Of Income Tax, Muzaffarpur v. The Income Tax Act And Circular Dated 24[Th] October, 2005
High Court
28 Jan 2011 In favour of: Unclear
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax, Muzaffarpur v. The Income Tax Act And Circular Dated 24[Th] October, 2005
Date of order
28 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Muzaffarpur v. The Income Tax Act And Circular Dated 24[Th] October, 2005, the High Court (2011) dismissed the appeal.
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.472 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.)
(Dr Ravi Ranjan, J.)
sk
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