In The Commissioner Of Income Tax : Appellantbombay City Xii, Bombay v. Mrs. S.d. Swadi, the High Court (2008) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX REFERENCE NO.255 OF 1998
The Commissioner of Income Tax : AppellantBombay City XII, Bombay
v/s
Mrs. S.D. Swadi
: Respondent
Mr. P.S. Sahadevan Advocate for AppellantMr. P.J. Pardiwala i/b M.Jamiteram Advocate forrespondent
Coram : Dr. S. RadhakrishnanS.J. Kathawalla, JJ.
Date : 4.8.2008
P.C...
Heard learned counsel for the appellant and
learned counsel for the respondent. The learnedcounsel for the appellant Mr. Sahadevan states thatas the tax effect is less than Rs. 4 lacs theappellant is not keen to proceed in the above matter.
In view thereof the reference is returned back
unanswered.
(S.J. Kathawalla,J.)
(Dr. S.Radhakrishnan,J.)
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