Case Law › High Court › Commissioner Of Income Tax v. M/S. Bhara...

Commissioner Of Income Tax v. M/S. Bharat Industrial Works (Satpura

High Court 15 Oct 2010 In favour of: Assessee

Forum / Bench

High Court · testcase

Parties

Date of order

15 Oct 2010

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax v. M/S. Bharat Industrial Works (Satpura, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.

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 BOMBAYNAGPUR BENCH : NAGPUR INCOME TAX REFERENCE NO.357 OF 1995 (Commissioner of Income Tax vs. M/s. Bharat Industrial Works (Satpura) __________________________________________________________________ Office Notes, Office Memoranda ofCoram, appearances, Court's orders Court's or Judge's ordersor directions and Registrar's orders. Shri A.S. Jaiswal, Advocate for applicant. Shri N.J. Thakkar, Advocate for respondent. -------- CORAM : J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED : OCTOBER 15, 2010 Shri Jaiswal, learned Counsel for the revenue, fairly states that the tax effect involved in this reference is less than the monetary limit prescribed by the Central Board of Direct Taxes and hence, he does not press the reference in the light of the judgment of this Court in the case of Commissioner of Income Tax v. Pithwa Engg.Works (2005 (276) ITR 519). In this view of the matter, the reference is returned unanswered. JUDGE

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Get help with an income-tax notice → 💬 Ask our CA

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.