The Chief Commissioner Of Income Tax Nashik-2 v. Prajakta Marbles & Tiles, Nashik
High Court
16 Aug 2004 In favour of: Unclear
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The Chief Commissioner Of Income Tax Nashik-2 v. Prajakta Marbles & Tiles, Nashik
Date of order
16 Aug 2004
Assessment year(s)
—
Outcome
Other
Case summary
In The Chief Commissioner Of Income Tax Nashik-2 v. Prajakta Marbles & Tiles, Nashik, the High Court (2004) decided the matter.
Decision: The appeal is, accordingly, not maintainable and 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 JUDICATURE AT BOMBAY
ORIGINAL SIDE
INCOME TAX APPEAL NO.279 OF 2002
The Chief Commissioner of Income TaxNashik-2.
vs.
Prajakta Marbles & Tiles, Nashik
AppellantRespondent
Mr.Vijay Kantharia with Ms. S. V. Bharucha i/b. M/s.H.D. Rathod for the appellant.
P.C.
CORAM: R. M. LODHA &J.P.DEVADHAR,JJ
DATED: 16th August 2004
Supreme Court in the case of CIT v. Prithi Pal Singh,
166 CTR (SC) 187 and set aside the order of penalty.
where the tax effect exceeds Rs. 2 lacs. Apparently,in the present case, the tax effect is far below themonetary limit prescribed by the Central Board ofDirect Taxes.3. In Commissioner of Income-tax v. Camco Colour Co.,254 ITR 565 the Division Bench held that where theappeal has been preferred by the revenue incontravention of the instructions issued by the CentralBoard of Direct Taxes, such appeal cannot beentertained.
4. The appeal is, accordingly, not maintainable and is
dismissed.
(R.M. LODHA, J.)
(J.P. DEVADHAR,J.)
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