The Commissioner Of Income Tax v. M/S S.b. Traders & Anr
High Court
13 Jan 2009 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax v. M/S S.b. Traders & Anr
Date of order
13 Jan 2009
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S S.b. Traders & Anr, the High Court (2009) decided the matter.
Decision: In view of the above, this appeal is not required to be entertainand the same stands disposed of accordingly.
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. 46 OF 2002
THE COMMISSIONER OF INCOME TAX Versus
M/S S.B. TRADERS & ANR
... Appellant
... Respondent
Mr. S. R. Rivonkar, Advocate for the appellant.None for the respondents.
P.C.
-Coram:P. B. MAJMUDAR &N. A. BRITTO, JJ.-Date:13th January, 2009
During the course of hearing, it is pointed out to the Court thatthe total tax effect in the present appeal is Rs.3,65,150/-. In view of thesame, and as per the Circular of the Department dated 27th March, 2000to the effect not to file an appeal where the tax effect is less than Rs.4.00lacs, this appeal is not required to be entertained. A reference may alsobe made, in this behalf, to the decision of the Division Bench of thisCourt in the case of Commissioner of Income-tax vs. Pithwa Engg.Works, reported in 2005 (5) Bom. C.R. 41.
2. In view of the above, this appeal is not required to be entertainand the same stands disposed of accordingly.
P. B. MAJMUDAR, J.
N. A. BRITTO, J.
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