In Nma/3858/2005 Of The Commissioner Of Income-Tax-Xxvi,Muim v. Shri Jaysh P. Sanghvi, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: DATED : 29TH MARCH, 2011 P.C. :- Since the tax effect is less than Rs.4 lakhs, both the Notice of Motion as well as Income Tax Appeal are dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3858 OF 2005INNOTICE OF MOTION NO.3151 OF 2001IN
INCOME TAX APPEAL (LOD) NO.692 OF 2001
The Commissioner of Income TaxMumbai XXVI
..Appellant.
V/s.
Mr. Jayesh P. Sanghavi
..Respondent.
Mr. Suresh Kumar for the appellant.
None for the respondent.
CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ.
DATED : 29TH MARCH, 2011
P.C. :-
Since the tax effect is less than Rs.4 lakhs, both the Notice of Motion as well as Income Tax Appeal are dismissed with no order as to costs.
(SMT. R.S. DALVI, J.)
(J.P. DEVADHAR, J.)
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