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Taxc/6/2007 Of Commissioner Of Income Tax, Raipur v. Income Tax Appelate And Another

High Court 01 Jul 2009 In favour of: Unclear

Forum / Bench

High Court · cghccisdb

Parties

Date of order

01 Jul 2009

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Taxc/6/2007 Of Commissioner Of Income Tax, Raipur v. Income Tax Appelate And Another, the High Court (2009) dismissed the appeal.

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

Sections referenced in this judgment

Section 143 case law →

$5$§z@ndm — 2 2.“Onthefactsandcircumstancesofthecasewhether theIncomeax Tribunal[was]justmedintawinhoidingthelossesincurredduringtheaccountingyear200-01andciaime‘dintheaccoUnting year[2001]2.was[correctly][ aiiowed?”]Briefly Stated:[the][ facts of][ th]case are[that][ the][ Assessing][ Omcer](2)order undr section143(3)of theAct.Thepassed[the][ assessment]eforth the[‘Commissioner')]took upCommissioner[of][ Income][ Tax](henct and observed[that][ the][ Assessmg]the matter[under][ Section][ 263][ of][ the]Otficer overlooked[the][ aggregate][ su]of Rs 3 07[134l—][ and][ accrued][ to][ the]respondent/assesseeaslossesdrinotheassessmentyearThee Commisstoner[before][ the][ Tribunal]assessee[chalienqed][ the][ order][ oft]Bytheimpugnedorder,theTrinalhasupheldtheorderofthetorder of[Commissioner.]Assessing[Officer][ by][ setting][ aside].Before[entering]into the[me][ its][ of][ the][ case,]it was[submitted][ by]/(3)tthe total[tax][ effect][ invoived]in thislearned[counsel][ for][ the][ appellantt]appealislessthanthemonetaryilmitof RS400 fixedbytheCentralBoardof Direct[Taxes](CDT)VideitsCircular No[279]dated24 1O 2005He has alsofairly sbmittedthat none[of][ the][ exceptions]resent[in][ this][ case.]enumerated[in][ the][ said][ circular][ are]do not deemit necessary[to]go[into](4)In view[of][ the][ above][ facts,]the meritsof thecase.Accordigly,wedismissinegligible[ta%]effect.Sd/—Sd/_R.N. ChandrakarEDhirendra[Mishra]JudgePn'yaJudgell,r{easel

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