Pr.commissioner Of Income Tax, (Central)-1 v. Pearl Bottling Pvt.ltd
High Court
22 Nov 2016 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr.commissioner Of Income Tax, (Central)-1 v. Pearl Bottling Pvt.ltd
Date of order
22 Nov 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr.commissioner Of Income Tax, (Central)-1 v. Pearl Bottling Pvt.ltd, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed along with pending applications.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~39
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 812/2016, CM APPL.43260 & 43261/2016
PR.COMMISSIONER OF INCOME TAX, (CENTRAL)-1
..... Appellant
Through: Mr. P. Roychoudhuri, Sr. Standing Counsel with Ms. Vibhuti Malhotra, Jr. Standing Counsel.
versus
PEARL BOTTLING PVT.LTD.
Through: None.
..... Respondent
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI
%
O R D E R
22.11.2016
This appeal is clearly not maintainable in view of the fact that since the tax effect in this case is just Rs.1.83 lakhs and is not covered by the extant Circulars or the exceptions spelt out therein.
The appeal is, therefore, dismissed along with pending applications.
S. RAVINDRA BHAT, J
NOVEMBER 22, 2016 /vikas/
NAJMI WAZIRI, J
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