Case Law › High Court › Taxc/56/2008 Of Commissioner Of Income T...

Taxc/56/2008 Of Commissioner Of Income Tax v. M/S Abha Electricals Pvt Ltd

High Court 19 Aug 2010 In favour of: Assessee

Forum / Bench

High Court · cghccisdb

Parties

Date of order

19 Aug 2010

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Taxc/56/2008 Of Commissioner Of Income Tax v. M/S Abha Electricals Pvt Ltd, the High Court (2010) 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.

Sections referenced in this judgment

Section 154 case law →

The order — as passed by the High Court

Sahu 1. 2 . 3. HIGH COURT OF CHHATTISGARH AT BILASPUR Tax Case No.56of2008 CommissionerofIncomeTax,Raipur (CG).M/sAbhaElectricalsP\4.Ltd.,Raipur. Hon'ble Shri Justice N. K. Shri Rajeev Shrivastava wlth Shri Ma!ay Shrj'/astgv:?^Advocates for the appellant.Shri Shashank Dubey, Sr. Advocate with Ms. Smiti Shsrma,Advocate for respondent. (Passed on 13'">tl1 day oTAugust, 2010) In this case, after passing sssessment order, there wasrectiflcation under Section 154 of the income Tax Act andthe tota! i.ncome was reduced to that of Rs.1 .03.26'?/- andthe tax was chargeable in the retevant period @ 45% whichcomes to Rs. 46,468/-.Accordina. to instruction No. 1903 of 1992 w.e.f. 2?.10.1992,when the reference is fiied in the High Court, the monetarylimit wasRs.50,000/-,therefore, th'sreferenceisnotmaintainable. According!y, the same is dismissed as not mgintainabie, Sd/-Sd/-I-M.QuddusiN.K.Agarwa!JudgeJudge

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Get help with an income-tax notice → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.