The Commissioner Of Income Tax-13,Mumbai 400 020 V/Surmiladevi v. Wahi,Mumbai 400 003
High Court
22 Feb 2016 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-13,Mumbai 400 020 V/Surmiladevi v. Wahi,Mumbai 400 003
Date of order
22 Feb 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-13,Mumbai 400 020 V/Surmiladevi v. Wahi,Mumbai 400 003, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.Accordingly, all the five Appeals are dismissed as not pressed.
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
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.2183 OF 2009WITH INCOME TAX APPEAL NO.2184 OF 2009WITH INCOME TAX APPEAL NO.2185 OF 2009WITH INCOME TAX APPEAL NO.2208 OF 2009WITH
INCOME TAX APPEAL NO.2295 OF 2009
The Commissioner of Income Tax-13,Mumbai 400 020 v/sUrmiladevi V. Wahi,Mumbai 400 003
… Appellant
… Respondent
Mr P.C. Chhotaray for Appellant. Mr Ashok Patil for Respondent.
CORAM : M.S. SANKLECHA AND B.P. COLABAWALLA JJ. DATE : 22ND FEBRUARY, 2016
P.C.:-
1.These five Appeals relate to Assessment Years 1994-95, 1995-96, 1996-97, 1997-98 and 1998-99.
ITXA2183.09
2.Mr Chhotaray, learned counsel for the Revenue states that the tax effect in each of the five Appeals is below Rs.20 lakhs. He further states that in view of the Central Board of Direct Tax Circular No.21/15 dated 10[th] December 2015, the tax effect in each of the Appeals being less than the threshold limits of Rs.20 lakhs provided therein for challenging an order of the Tribunal before this Court, he does not press the five Appeals.
3.Accordingly, all the five Appeals are dismissed as not pressed. Refund of Court fees as per Rules.
(B.P.COLABAWALLA, J.) (M.S. SANKLECHA, J.)
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