The Commissioner Of Income Tax-19 v. Ms. Parul S. Shah
High Court
22 Aug 2012 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-19 v. Ms. Parul S. Shah
Date of order
22 Aug 2012
Assessment year(s)
2006-2007
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-19 v. Ms. Parul S. Shah, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Decision: On that ground alone and in view of the various circulars of the CBDT, the appeal is liable to be dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 5253 OF 2010
The Commissioner of Income Tax-19..Appellantversus
Ms. Parul S. Shah
..Respondent
--------
Mr. Abhay Ahuja for the Appellant.
Mr. Atul K. Jasani for the Respondent.
.............
CORAM : S.J.VAZIFDAR &M.S.SANKLECHA, JJ.
DATED : 22[nd] August, 2012
P.C. :
This is an appeal under Section 260A of the Income Tax Act,1961 against the order of the Income Tax Appellate Tribunal dated 23.03.2010, dismissing the appellant's appeal ITA No. 4103/Mum/2009 pertaining to assessment year 2006-2007. The tax effect is admittedly about Rs.5,47,000/-. On that ground alone and in view of the various circulars of the CBDT, the appeal is liable to be dismissed.
Needless to state that the questions of
law are kept open even in respect of the same
respondent.
(M.S. SANKLECHA, J.)
(S.J.VAZIFDAR, J.)
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