Rc/30/2002 Of Commissioner Of Income Tax v. Smt. Sire Kunwardevi Mohta Memorial Charitable Trust
High Court
23 Jul 2014 In favour of: Unclear
Forum / Bench
High Court · taphc
Parties
Rc/30/2002 Of Commissioner Of Income Tax v. Smt. Sire Kunwardevi Mohta Memorial Charitable Trust
Date of order
23 Jul 2014
Assessment year(s)
—
Outcome
Other
Case summary
In Rc/30/2002 Of Commissioner Of Income Tax v. Smt. Sire Kunwardevi Mohta Memorial Charitable Trust, the High Court (2014) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY
AND
THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM
R.C.No.30 of 2002
ORDER:(Per the Hon’ble Sri Justice L.Narasimha Reddy)
This reference is at the instance of the Revenue in respect ofthe order, dated 16.10.2001, passed by the Hyderabad Bench ‘A’ ofthe Income Tax Appellate Tribunal, in I.T.A.No.1799/Hyd/1994.
The necessity for us to deal with the matter, in detail, isobviated, on account of the fact that the tax impact is said to be justRs.49,500/-. It is far below the limit stipulated by the Departmentunder Section 268-A of the Income Tax Act, 1961, in the context ofpursuing the appeals or revisions.
Hence, we decline to answer the reference.
____________________
L.NARASIMHA REDDY, J.
_____________________
CHALLA KODANDA RAM, J.
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