The Commissioner Of Income Tax (Central), Nagpur v. Shri Mahesh Gupta(Huf
High Court
27 Aug 2010 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
The Commissioner Of Income Tax (Central), Nagpur v. Shri Mahesh Gupta(Huf
Date of order
27 Aug 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax (Central), Nagpur v. Shri Mahesh Gupta(Huf, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, all these appeals are 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 BOMBAYNAGPUR BENCH : NAGPUR
INCOME TAX APPEAL NO.87 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF)
WITH INCOME TAX APPEAL NO.54 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.55 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.56 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta(HUF) WITH INCOME TAX APPEAL NO.68 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.69 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta)
WITH INCOME TAX APPEAL NO.72 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta) WITH INCOME TAX APPEAL NO.81 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta)
WITH INCOME TAX APPEAL NO.83 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta)
WITH INCOME TAX APPEAL NO.86 OF 2008
(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta)
__________________________________________________________________
Office Notes, Office Memoranda of
Coram, appearances, Court's orders Court's or Judge's ordersor directions and Registrar's orders.
Shri A.S. Jaiswal, Advocate for appellant.
Shri F.T. Mirza, Advocate for respondent.
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CORAM : J.P. DEVADHAR AND A.B. CHAUDHARI, JJ.
DATED : AUGUST 27, 2010
In all these ten appeals, the tax effect is less than the monetary limit prescribed by the Central Board of Direct Taxes.
In the light of the Central Board of Direct Taxes' Circular No. 5/2008, dated 15th May 2008 and the decision of this Court in Commissioner ofIncome Tax v. Madhukar K. Inamdar (HUF) {(2009)318 ITR 149 (Bom)}, these appeals are liable to be dismissed. Accordingly, all these appeals are dismissed. No order as to costs.
JUDGE
JUDGE
khj
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