Case LawHigh Court › Ma/124/2006 Of The Commissioner ,Income...

Ma/124/2006 Of The Commissioner ,Income Tax v. M/S Chandan Talkies,Rosera, Disttsamastipur………………………

High Court 24 Jan 2011 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Ma/124/2006 Of The Commissioner ,Income Tax v. M/S Chandan Talkies,Rosera, Disttsamastipur………………………
Date of order
24 Jan 2011
Assessment year(s)
Outcome
Dismissed

Case summary

In Ma/124/2006 Of The Commissioner ,Income Tax v. M/S Chandan Talkies,Rosera, Disttsamastipur………………………, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the aforesaid stand, this appeal is dismissed as not pressed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.124 of 2006 THE COMMISSIONER ,INCOME TAX, MUZAFFARPUR………………………...APPELLANT Versus M/S CHANDAN TALKIES,ROSERA, DISTT-SAMASTIPUR………………………...RESPONDENT. ----------- 06/ 24-Jan-2011 Learned counsel for the appellant fairly submits that the tax effect in this appeal is less than Rs.4 Lacs and hence as per policy decision of the Central Board of Direct Taxes in exercise of power available under Section 268A of the Income Tax Act and Circular dated 24[th] of October 2005, this appeal is not required to be pursued. In view of the aforesaid stand, this appeal is dismissed as not pressed. (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.) perwez
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