Income Tax Reference v. Gulabdas Rambilas Agrawal
High Court
15 Oct 2010 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
Income Tax Reference v. Gulabdas Rambilas Agrawal
Date of order
15 Oct 2010
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Income Tax Reference v. Gulabdas Rambilas Agrawal, 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR
INCOME TAX REFERENCE NO.288 OF 1979 (Commissioner of Income Tax vs. Gulabdas Rambilas Agrawal)
__________________________________________________________________
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.
--------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
JUDGE
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