Miscellaneous Appeal v. Sardar Manmeet Singh, Bara Bazar, Madhubani
High Court
18 Nov 2014 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Miscellaneous Appeal v. Sardar Manmeet Singh, Bara Bazar, Madhubani
Date of order
18 Nov 2014
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Miscellaneous Appeal v. Sardar Manmeet Singh, Bara Bazar, Madhubani, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the above circumstances, the present appeal is also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.236 of 2007====================================================== Commissioner of Income Tax , Muzaffarpur .... .... Appellant Versus Sardar Manmeet Singh, Bara Bazar, Madhubani .... .... Respondent
======================================================
Appearance :
For the Appellant : Mrs. Archna Sinha, Sr. S.C., Mr. Suman Kumar Mishra, Jr. S.C. Income Tax
======================================================
CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE DR. JUSTICE RAVI RANJAN
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
5 18-11-2014
Heard learned counsel for the appellant.
Yesterday we have dismissed a similar matter
arising out of the same set of proceeding being M.A. No.237 of 2007 (Commissioner of Income Tax Vs. Sardar Harjeet Singh) on the ground that the tax effect was less than rupees four lacs as provided in the Instruction No.02/2005 dated 24.10.2005 of the Central Board of Direct Taxes as amended by Instruction No.05/2007 dated 16.07.2007. The present case
SC/-
U
is on same footing having a tax effect of Rs.2,73,388/-.
In the above circumstances, the present appeal is also dismissed.
(Ramesh Kumar Datta, J)
(Dr. Ravi Ranjan, J)
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