Itxa/3696/2009 Of The Commissioner Of Income Tax -14, Mumbai v. M/S Shiv Metals ,Mumbai
High Court
11 Jun 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/3696/2009 Of The Commissioner Of Income Tax -14, Mumbai v. M/S Shiv Metals ,Mumbai
Date of order
11 Jun 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/3696/2009 Of The Commissioner Of Income Tax -14, Mumbai v. M/S Shiv Metals ,Mumbai, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the dismissal of the appeal, Noticeof Motion also stands dismissed. {A.V.Nirgude, J} {A.V.Nirgude, J} {Dr.S.Radhakrishnan, J}
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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.1224/2008
The Commissioner of Income Tax-14..Appellant
M/s Shiv Metals... Respondent
Mr.S.M.Shah for AppellantMr.A.K.Jasani for Respondent
CORAM : Dr.S.Radhakrishnan andA.V.Nirgude, JJDATED : 11th June, 2008
P.C.
1. Heard learned counsel for the appellant andlearned counsel for the respondent.
2. The tax effect is only Rs.1,52,735/-. In viewthereof, we are not inclined to entertain theabove appeal in view of the Income tAx Circularwhich states that appeals need not be entertainedif the tax effect is less than Rs.4,00,000/-.Hence, appeal stands dismissed. Inspite ofpointing out this to the learned counsel for theappellant, Mr. Shah learned counsel for theappellant says that the appellant will not pressthe above appeal.
3. In view of the dismissal of the appeal, Noticeof Motion also stands dismissed.
{A.V.Nirgude, J}
{A.V.Nirgude, J}
{Dr.S.Radhakrishnan, J}
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.
EaseValue