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The Commissioner Of Income Tax – Ii, Kolhapur v. M/S.shah Jewellers

High Court 27 Jul 2009 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

27 Jul 2009

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax – Ii, Kolhapur v. M/S.shah Jewellers, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: Works(2005) 276 ITR 519, both the appeals are dismissed with no order as to costs.

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 (L) NO.844 OF 2008 The Commissioner of Income Tax – II, KolhapurVersusM/s.Shah Jewellers ..Appellant. ..Respondent. INCOME TAX APPEAL (L) NO.845 OF 2008 The Commissioner of Income Tax – II, Kolhapur..Appellant.VersusM/s.Shah Mishrilal Parasmal & Co., Kolhapur..Respondent. None for the appellant.None for the respondent. CORAM : V.C. DAGA &J.P. DEVADHAR, JJ. DATE : 27TH JULY, 2009 P.C. : 1.None for the revenue. Since the tax effect involved in these appeals is less than Rs.4 lakhs, in view of the office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s.Camco Colour Co. (2002) 254 I.T.R. 565and CIT V/s. Pithwa Engg. Works(2005) 276 ITR 519, both the appeals are dismissed with no order as to costs. (J.P. Devadhar, J.)(V.C. Daga, J.)

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