Mait/12/2002 Of The Commissioner Of Income Tax v. Aakriti Theatre Rewa
High Court
18 Jan 2016 In favour of: Unclear
Forum / Bench
High Court · mphc_db_jbp
Parties
Mait/12/2002 Of The Commissioner Of Income Tax v. Aakriti Theatre Rewa
Date of order
18 Jan 2016
Assessment year(s)
1983-84
Outcome
Other
Case summary
In Mait/12/2002 Of The Commissioner Of Income Tax v. Aakriti Theatre Rewa, the High Court (2016) decided the matter.
Decision: No.71/2005: Since the monetary limit involved in this appeal pertaining to Assessment Year 1983-84 is only in the sum of Rs.6,57,525/- (which is less than 20,00,000/-), in view of the Circular dated 10[th] December, 2015, issued under the signature of Commissioner of Income Tax (AJ), C.B.D.T., Gover...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
MAIT No.12/2002MAIT No.71/2005
18.01.2016
Shri Sanjay Lal, Advocate for the appellant.
Shri Som Mishra, Advocate for the respondent in MAIT No.12/2002.
Shri Mukesh Agarwal, Advocate for the respondent in MAIT No.71/2005.
M.A. No.12/2002:
Since the monetary limit involved in this appeal pertaining to Assessment Year 1983-84 is only in the sum of Rs.9,65,800/- (which is less than 20,00,000/-), in view of the Circular dated 10[th] December, 2015, issued under the signature of Commissioner of Income Tax (AJ), C.B.D.T., Government of India, New Delhi, which is placed on record, this appeal is disposed of leaving questions of law open.
M.A. No.71/2005:
Since the monetary limit involved in this appeal pertaining to Assessment Year 1983-84 is only in the sum of Rs.6,57,525/- (which is less than 20,00,000/-), in view of the Circular dated 10[th] December, 2015, issued under the signature of Commissioner of Income Tax (AJ), C.B.D.T., Government of India, New Delhi, which is
AM
placed on record, this appeal is disposed of leaving questions of law open.
(A.M. Khanwilkar) Chief Justice
(Sanjay Yadav) Judge
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