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The Commissioner Of Income-Tax, Vidarbha, Nagpur v. R.v. Dhanwatey And Others

High Court 28 Jan 2016 In favour of: Assessee

Forum / Bench

High Court · testcase

Parties

Date of order

28 Jan 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income-Tax, Vidarbha, Nagpur v. R.v. Dhanwatey And Others, 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

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR Income Tax Reference No.190(B) of 1993 (The Commissioner of Income-tax, Vidarbha, Nagpur vs. R.V. Dhanwatey and others) =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office notes, Office Memoranda ofCoram, appearances, Court's orders Court’s or Judge’s Ordersor directions and Registrar’s orders.=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Shri Anand Parchure, Advocate for the Applicant. CORAM: B.P. DHARMADHIKARI ANDV.M. DESHPANDE, JJ. th JANUARY, 2016. DATE : 28 This reference at the instance of revenue is in fivematters i.e. in case of five different assessees for very sameassessment year 1981-82. In the backdrop of Circular No.21, dated 10/12/2015, we have considered individual tax demand. Thus, for each assessee, the tax effect does not exceed Rs.20.00 lacs. Hence, in view of Circular No.21, dated 10/12/2015, we return the reference unanswered. No costs. JUDGE JUDGE

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