In Rc/12/2000 Of G.pandurangaiah v. The Commissioner Of Income Tax Hyd, the High Court (2012) dismissed the appeal. The decision went in favour of the Revenue.
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. 12 OF 2000
DATED:09-03-2012
Between:
G. Pandurangaiah, Mahabubnagar.
… Applicant
And
The Commissioner of Income Tax, A.P.Hyderabad.
… Respondent
THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURANDTHE HON’BLE SHRI JUSTICE SANJAY KUMAR
Referred Case No.12 of 2000
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 decline to answer the Referred Case.
3. The Referred Case is dismissed.
MADAN B. LOKUR, CJ
09-03-2012
SANJAY KUMAR, J
pnb
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