Rc/38/2002 Of Commissioner Of Income Tax v. M/S. C.b.r. Hatcheries (P) Ltd
High Court
09 Sep 2014 In favour of: Revenue
Forum / Bench
High Court · taphc
Parties
Rc/38/2002 Of Commissioner Of Income Tax v. M/S. C.b.r. Hatcheries (P) Ltd
Date of order
09 Sep 2014
Assessment year(s)
—
Outcome
Allowed
Case summary
In Rc/38/2002 Of Commissioner Of Income Tax v. M/S. C.b.r. Hatcheries (P) Ltd, the High Court (2014) allowed 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.
Sections referenced in this judgment
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.38 of 2002
ORDER:(Per the Hon’ble Sri Justice L.Narasimha Reddy)
This reference under Section 256(2) of the Income Tax Act,1961 (for short ‘the Act’), at the instance of the Revenue, is made bythe Hyderabad Bench ‘A’ of the Income Tax Appellate Tribunal.
When the matter is taken up for hearing, learned SeniorStanding Counsel, in all fairness, stated that the tax impact, in thiscase, is below the limit stipulated by the Government under Section268A of the Act.
Therefore, we decline to answer the reference.
____________________
L.NARASIMHA REDDY, J.
_____________________
CHALLA KODANDA RAM, J.
Date:16.09.2014
GJ
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