In Itxa/2694/2009 Of The Commissioner Of Income Tax -14, Mumbai v. Shri. Kalyanmal S. Mehta, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: All the appeals are, therefore, dismissed in limini with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
The Commissioner of Income Tax
..Appellant.
V/s.
Shri Kalyanmal S. Mehta..Respondent.
Mr.D.K.Kamwal for appellant in all appeals.None for respondent.
P.C. :-
1.Heard learned counsel for the appellant in all the appeals. The question sought to be raised in the above appeals has already been answered by this Court in the case of M/s. Bangalore Clothing Co. V/s. C.I.T. 260I.T.R. 371, which is still holding the field. Under the circumstances, no substantial question of law is involved
in the above appeals.
2.Even otherwise, the tax effect involved in the above appeals is less than Rs.4 lakhs. All the appeals are, therefore, dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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