Mait/74/2006 Of Commissioner Of Income Tax v. M/S Heg Ltd
High Court
08 Mar 2016 In favour of: Unclear
Forum / Bench
High Court · mphc_db_jbp
Parties
Mait/74/2006 Of Commissioner Of Income Tax v. M/S Heg Ltd
Date of order
08 Mar 2016
Assessment year(s)
1992-93
Outcome
Other
Case summary
In Mait/74/2006 Of Commissioner Of Income Tax v. M/S Heg Ltd, the High Court (2016) decided the matter.
Decision: Since the monetary limit involved in this appealpertaining to Assessment Year 1992-93 is only in the sumof Rs.11,73,438/- (which is less than 20,00,000/-), inview of the Circular dated 10[th] December, 2015, issuedunder the signature of Commissioner of Income Tax(AJ), C.B.D.T., Government of India,...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
shukla
1
–MAIT 74/2006
08.03.2016
Shri Sanjay Lal, Advocate for the appellant.
Shri Mukesh Agrawal, Advocate for therespondent.
Heard counsel for the parties.
Since the monetary limit involved in this appealpertaining to Assessment Year 1992-93 is only in the sumof Rs.11,73,438/- (which is less than 20,00,000/-), inview of the Circular dated 10[th] December, 2015, issuedunder the signature of Commissioner of Income Tax(AJ), C.B.D.T., Government of India, New Delhi, whichis placed on record, this appeal is disposed of leavingquestions of law open.
(A. M. Khanwilkar)
(Sanjay Yadav)Judge
Chief Justice
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.