Itr/145/1993 Of Commissioner Of Income Tax, Nagpur v. M/S. R.s.rekhchand Mohota And Sons, Hinganghat
High Court
25 Jun 2007 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
Itr/145/1993 Of Commissioner Of Income Tax, Nagpur v. M/S. R.s.rekhchand Mohota And Sons, Hinganghat
Date of order
25 Jun 2007
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itr/145/1993 Of Commissioner Of Income Tax, Nagpur v. M/S. R.s.rekhchand Mohota And Sons, Hinganghat, the High Court (2007) 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
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR.
INCOME TAX REFERENCE NO. 145 OF 1993. Commissioner of Income Tax .vs. M/s. R.S. Rekhchand Mohota & Sons.
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Office Notes, Office Memorandaof Coram, appearances, Court'sorders or directions and Court's or Judge's orders.Registrars orders.
CORAM: J.P. DEVADHAR & B.P. DHARMADHIKARI, JJ. DATED : JUNE 25, 2007.
Mr. A.S. Jaiswal, learned Counsel for the revenue, states that the tax effect involved herein is Rs.12,000/-. In view of the smallness of the tax effect and in the light of judgment of this Court in the case of C.I.T. .vs. Pithwa Engineering Worksreported in 276 I.T.R. 519, the reference is returned unanswered.
JUDGE.
JUDGE.
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