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The Assistant Commissioner Of Income Tax, Nagpur v. M/S Bharat Hardware & Iron Stores, Nagpur

High Court 10 Oct 2013 In favour of: Unclear

Forum / Bench

High Court · testcase

Parties

Date of order

10 Oct 2013

Assessment year(s)

—

Outcome

Other

Case summary

In The Assistant Commissioner Of Income Tax, Nagpur v. M/S Bharat Hardware & Iron Stores, Nagpur, the High Court (2013) decided the matter.

Decision: Hence, the Income Tax Appeal is disposed of with no order as to costs.

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

The order — as passed by the High Court

FARAD CONTINUATION SHEET No.IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR INCOME TAX APPEAL NO.31/2013 The Assistant Commissioner of Income Tax, Nagpur...Versus...M/s Bharat Hardware & Iron Stores, Nagpur - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directionsand Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri Anand Parchure, Adv. for appellantShri K.P. Dewani, Adv. for respondent CORAM : SMT. VASANTI A. NAIK AND A.S. CHANDURKAR, JJ.DATE: 10.10.2013 Heard. It is not in dispute that the tax effect in the instant appeal does not exceed an amount of Rs.10,00,000/- and therefore, in view of the Circular issued by the Government of India, Ministry of Finance dated 9.2.2011, it appears that this appeal would not be tenable in view of the fact that the tax effect in this appeal is only to the extent of Rs.2,85,000/-. Hence, the Income Tax Appeal is disposed of with no order as to costs. JUDGE JUDGE

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