In Rc/131/1999 Of The Commissioner Of Income Tax Guntur v. M/S Jaya Ram Beedi Factory (P)Ltd, 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.131 OF 1999
DATED: 02.03.2012
Between
THE COMMISSIONER OF INCOME TAX
GUNTUR … Applicant
And
M/S.JAYARAM BEEDI FACTORY (P)LIMITED,CHITTOOR … Respondent
HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKURANDHON’BLE SHRI JUSTICE SANJAY KUMAR
R.C.NO.131 OF 1999
Order:(per Hon’ble the Chief Justice Shri Madan B. Lokur)
The tax effect in this case is said to be less than Rs.1.00 lakh. Under the circumstances, we decline to entertain this Referred
Case.
Accordingly, this Referred Case is dismissed.
___________________MADAN B. LOKUR, CJ
___________________ SANJAY KUMAR, J
Dt: 02-03-2012
tnb
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