In Nma/3875/2005 Of The Commissionr Of Income Tax City-Xxvi, Mumbai v. Dattatraya M. Desai, 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.3875 OF 2005INNOTICE OF MOTION NO.74 OF 2001IN
INCOME TAX APPEAL (LOD) NO.748 OF 2001
The Commissioner of Income TaxMumbai XXVI
..Appellant.
V/s.
Mr. Dattaraya Desai
..Respondent.
Mr. Suresh Kumar for the appellant.
Mr. A.K. Jasani 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.)
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.
EaseValue