Itxa/43/2005 Of The Commissioner Of Income Tax-Iv, Pune v. M/S. Nirmiti Constructions
High Court
16 Oct 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/43/2005 Of The Commissioner Of Income Tax-Iv, Pune v. M/S. Nirmiti Constructions
Date of order
16 Oct 2007
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/43/2005 Of The Commissioner Of Income Tax-Iv, Pune v. M/S. Nirmiti Constructions, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Decision: Considering the finding of fact and the circular of the C.B.D.T. the question as framed would not arise and consequently the appeal is dismissed.
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 BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.43 OF 2005
INCOME TAX APPEAL NO.43 OF 2005
The Commissioner of Income tax ..Appellant.
V/s.
M/s.Nirmiti Constructions ..Respondent.
Mr.Vimal Gupta with P.S.Shahadevan for appellant.
Mr.Arun Sathe, senior counsel with Mandar Vaidya for
respondent.
CORAM : F.I.REBELLO AND
CORAM : F.I.REBELLO ANDJ.P.DEVADHAR, JJ. DATED : 16TH OCTOBER, 2007.
J.P.DEVADHAR, JJ.
DATED : 16TH OCTOBER, 2007.
P.C. :-
P.C. :-
In the instant case the tax incidence is
less than Rs.4 lakhs. Apart from that the Tribunal
duly recorded the finding of fact. Considering the finding of fact and the circular of the C.B.D.T. the question as framed would not arise and consequently the
appeal is dismissed.
(F.I.REBELLO, J.)
(F.I.REBELLO, J.)
(J.P.DEVADHAR, J.)
(J.P.DEVADHAR, J.)
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