Commissioner Of Income Tax v. Shri Prabhu Dayal Kanojia
High Court
20 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Commissioner Of Income Tax v. Shri Prabhu Dayal Kanojia
Date of order
20 Apr 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax v. Shri Prabhu Dayal Kanojia, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of above, this appeal is dismissed in the light ofcircular dated 10[th] December, 2015.
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 FOR RAJASTHANAT JAIPUR BENCH JAIPUR
D.B. Income Tax Appeal No.432/2009
Commissioner of Income Tax
Versus
Shri Prabhu Dayal Kanojia
DATE OF ORDER : 20/04/2016HON'BLE MR. JUSTICE M.N. BHANDARIHON'BLE MR. JUSTICE VIJAY KUMAR VYAS
Mr. R.B. Mathur, for appellant None present for non-appellant
The appeal is listed on application, however, we find that
total tax liability involved in the present appeal is less thanRs.20 lacs rather it is less than Rs.5 lacs. The circular dated 10[th]December, 2015 applies to the present appeal and accordinglyrevenue is not to press the appeal. The aforesaid fact has notbeen denied by the learned counsel for appellant.
In view of above, this appeal is dismissed in the light ofcircular dated 10[th] December, 2015. The Revenue wouldhowever be at liberty to seek revival of the appeal if it is sodesired in conformity with the circular dated 10[th] December,
2015.
,J. [M.N. BHANDARI], J.
FRBOHRA
Certificate:
“All corrections made in the judgment/order have been incorporated in the judgment/orderbeing emailed.”
Fateh Raj Bohra, Private Secretary
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