Itxa/449/2017 Of Pr. Commissioner Of Income Tax, Central-3 v. Laxmi Satyapal Jain
High Court
21 Dec 2018 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/449/2017 Of Pr. Commissioner Of Income Tax, Central-3 v. Laxmi Satyapal Jain
Date of order
21 Dec 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/449/2017 Of Pr. Commissioner Of Income Tax, Central-3 v. Laxmi Satyapal Jain, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.Accordingly, all these Appeals are dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Priya Soparkar
146, 54, 55, 64 to 66, 71, 78- itxa-o
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.800 OF 2016
Pr. Commissioner of Income Tax-20
… Appellant
V/s.
M/s. J J Hospital & Grant Medical College
Employee Co-operative Credit Society Ltd. … Respondent
WITH
INCOME TAX APPEAL NO.326 OF 2017
Pr. Commissioner of Income Tax
… Appellant
V/s.
M/s Urban Infrastructure Venture Capital P. Ltd. … Respondent
WITH
INCOME TAX APPEAL NO.449 OF 2017
Pr. Commissioner of Income Tax
… Appellant
V/s.Smt. Laxmi Satyapal Jain … Respondent
WITH
INCOME TAX APPEAL NO.327 OF 2018
WITH
INCOME TAX APPEAL NO.328 OF 2018
WITH INCOME TAX APPEAL NO.333 OF 2018
Pr. Commissioner of Income Tax… Appellant
V/s.Shree Global Tradefin Ltd.
… Respondent
WITH
INCOME TAX APPEAL NO.601 OF 2018WITH INCOME TAX APPEAL NO.1274 OF 2018
Priya Soparkar
246, 54, 55, 64 to 66, 71, 78- itxa-o
Pr. Commissioner of Income TaxV/s.
… Appellant
Dalwala Securities Ltd.
… Respondent
---
Ms.Padma Divakar for the Appellants.
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CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ.
DATE : DECEMBER 21, 2018.
P.C.:-
1.These Appeals under Section 260-A of the Income Tax Act, 1961(the Act) challenge the orders passed by the Income Tax AppellateTribunal (the Tribunal).
2.Ms.Padma Divakar, learned Counsel appearing for the Revenue
states that she has been instructed not to press these appeals. This forthe reason that the tax effect in each of these appeals is less thanRs.50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11[th]July, 2018.
3.Accordingly, all these Appeals are dismissed as not pressed.
4.Refund of Court Fees, as per Rules.
(M.S.SANKLECHA,J.)
(AKIL KURESHI,J.)
….
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