In Rc/126/1997 Of The Commissioner Of Income Tax Vizag v. M/S.fish Products Ltd. Kakinada, 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.
HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURAND
HON’BLE SHRI JUSTICE SANJAY KUMAR
R.C.NO.126 OF 1997
DATED: 13.02.2012
Between THE COMMISSIONER OF INCOME TAX,VIZAG … Applicant
AndM/s Fish Products Ltd.,Kakinada … Respondent
HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURAND
HON’BLE SHRI JUSTICE SANJAY KUMAR
R.C.NO.126 OF 1997
Order:(per Hon’ble the Chief Justice Shri Madan B. Lokur)
Learned counsel for the Revenue says that the tax effect in thiscase is less than Rs.1.00 lakh.
2. In the circumstances, we decline to entertain this referred case.
3. Dismissed.
___________________
MADAN B. LOKUR, CJ
___________________ SANJAY KUMAR, J
Dt: 13-02-2012Ak/Bnr
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