In Rc/122/1997 Of Commr. Of Income Tax Vsp v. S.b.ranganayaki Domaneru, the High Court (2012) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURAND
HON’BLE SHRI JUSTICE SANJAY KUMAR
R.C.NO.122 OF 1997
DATED: 10.02.2012
Between
COMMISSIONER OF INCOME TAXVISAKHAPATNAM … Appellant
And
SRI S.B.RANGANAYAKIDOMMURU … Respondent
HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURAND
HON’BLE SHRI JUSTICE SANJAY KUMAR
R.C.NO.122 OF 1997
Order:(per Hon’ble the Chief Justice Shri Madan B. Lokur)
In these two appeals the combined tax effect is just aboutRs.50,000/-.
In view of low tax effect, we return the Referred Caseunanswered.
___________________MADAN B. LOKUR, CJ
___________________
SANJAY KUMAR, J
Dt: 10-02-2012
tnb
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