The Commissioner Of Income-Tax, Vidarbha, Nagpur v. M/S. Western Coalfields Limited, Nagpur
High Court
28 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
The Commissioner Of Income-Tax, Vidarbha, Nagpur v. M/S. Western Coalfields Limited, Nagpur
Date of order
28 Jan 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income-Tax, Vidarbha, Nagpur v. M/S. Western Coalfields Limited, Nagpur, the High Court (2016) 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.
The order — as passed by the High Court
itr.49(B).93
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR
Income Tax Reference No.49(B) of 1993
(The Commissioner of Income-tax, Vidarbha, Nagpur vs. M/s. Western Coalfields Limited, Nagpur)
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Office notes, Office Memoranda ofCoram, appearances, Court's orders Court’s or Judge’s Ordersor directions and Registrar’s orders.
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Shri Anand Parchure, Advocate for the Applicant.Shri C.J. Thakkar, Advocate for the Non-Applicant.
CORAM: B.P. DHARMADHIKARI ANDV.M. DESHPANDE, JJ.
th JANUARY, 2016.
DATE : 28
For assessment year 1982-83, this reference has
been made under Section 256(1) of the Income-tax Act, 1961.
The total demand is of Rs.1,41,957/-.
Thus, it is below Rs.20.00 lacs. As such, in the light
of Circular No.21, dated 10/12/2015, the reference is returnedunanswered. No costs.
*sandesh
JUDGE
JUDGE
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