The Commissioner Of Income Tax-3 v. Kiran H. Shah
High Court
07 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-3 v. Kiran H. Shah
Date of order
07 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-3 v. Kiran H. Shah, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
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IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J.
INCOME TAX APPEAL NO. 1133 OF 2014
The Commissioner of Income Tax-3...Appellant vs
Kiran H. Shah
...Respondent.
.....
Ms Padma Divakar for the Appellant. Mr Atul Jasani for the Respondent.
.....
CORAM : AKIL KURESHI &
B.P.COLABAWALLA, JJ.
DATE:JANUARY 07, 2019.
P.C. :
1.This appeal under Section 260A of the Income Tax Act,
1961 (“the Act” for short) has been filed challenging the order passedby the Income Tax Appellate Tribunal.
2Learned counsel appearing in support of the appeal statesthat she has been instructed to withdraw this appeal. This is for thereason that the tax effect involved in this appeal is less than thethreshold limit of Rs.50 Lacs as provided in CBDT Circular No. 3 of2018 dated 11.7.2018.
3In view of the above submission, the appeal is dismissedas not pressed.
4Refund of court fees as per rules.
(B.P.COLABAWALLA, J.) (AKIL KURESHI, J. )
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