The Commissioner Of Income Tax Versusshri. Surendra v. Dempo
High Court
04 Jan 2016 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax Versusshri. Surendra v. Dempo
Date of order
04 Jan 2016
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax Versusshri. Surendra v. Dempo, the High Court (2016) decided the matter.
Decision: The appeal stands disposed of accordingly. ssm.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 80 OF 2008
THE COMMISSIONER OF INCOME TAX VersusSHRI. SURENDRA V. DEMPO
... Appellant
... Respondent
Mrs. Asha Desai, Advocate for the appellant.
Mr. A. F. Diniz, Advocate for the respondent.
-Coram:F. M. REIS &K. L. WADANE, JJ.-Date:4th January, 2016
P.C.:
During the course of the hearing of the above appeal, it waspointed out by the learned Counsel appearing for the appellant that inview of the Circular dated 10th December, 2015 issued by theCentral Board of Direct Taxes, in particular para 10 thereof, thequestion of considering the above appeal would not arise. It is not indispute that the tax effect in the present appeal is less thanRs.20,00,000/- and, as such, the Circular would apply to the presentappeal. Hence, the question of entertaining the above appeal wouldnot arise.
2. The appeal stands disposed of accordingly.
ssm.
K. L. WADANE, J.
F. M. REIS, J.
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