In Rc/114/1997 Of The Commissioner Of Income Tax Ap-I Hyd v. M/S.microtorr Vacum Systems Pvt Ltd. Secbad, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURANDTHE HON’BLE SHRI JUSTICE SANJAY KUMAR
Referred Case No. 114 OF 1997DATED:09-3-2012
Between:The Commissioner of Income Tax, A.P.Hyderabad.
… Applicant
And
M/s. Microtorr Vacuum Systems Pvt. LTd.,Secunderabad.
… Respondent
THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURANDTHE HON’BLE SHRI JUSTICE SANJAY KUMAR
Referred Case No.114 of 1997
ORDER:(per the Hon’ble the Chief Justice Shri Madan B. Lokur)
1. The tax effect in this case is said to be less than Rs.1.00 lakh.
2. Hence, we are not inclined to entertain this Referred Case.
3. The Referred Case is dismissed.
MADAN B. LOKUR, CJ
09-03-2012
SANJAY KUMAR, J
pnb
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