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T.a./38/2007 Of Commissioner Of Income Tax Cen v. Mahabir Prasad Rungta

High Court 19 Sep 2012 In favour of: Assessee

Forum / Bench

High Court · jhar_pg

Parties

Date of order

19 Sep 2012

Assessment year(s)

—

Outcome

Dismissed

Case summary

In T.a./38/2007 Of Commissioner Of Income Tax Cen v. Mahabir Prasad Rungta, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of this undisputed fact, this tax appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 38 of 2007 Commissioner of Income Tax, Central Revenue Building, Main Road, Ranchi ...... Appellant Vrs. Sri Mahabir Prasad Rungta ......Respondent ------ CORAM:HON’BLE THE CHIEF JUSTICEHON’BLE MRS. JUSTICE JAYA ROY ------ For the Appellant:Mr. Deepak Roshan, Sr. S.C.(Rev.)Ms. Rupa Kumari, Adv.Mr. Amit Kumar, Adv.For the Respondent:Mr. B. Poddar, Sr. Adv. Mr. M.K. Choudhary, Adv. Mr. Piyush Poddar,Adv. Ms. Darshana Poddar, Adv. Ms. Amrita Sinha, Adv. ------ th September 2012. Dated 19 Learned senior counsel for the respondent submitted that this tax appeal is liable to be dismissed looking to the tax effect which is less than Rs.04 lakhs, which is a pecuniary limit for maintaining the appeal by the revenue. In view of this undisputed fact, this tax appeal is dismissed. (Prakash Tatia,C.J.) (Jaya Roy, J.)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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