The Commissioner Of Income Tax v. M/S.maker & Maker
High Court
24 Apr 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.maker & Maker
Date of order
24 Apr 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.maker & Maker, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the above Appeals stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.1219 OF 2003ANDINCOME TAX APPEAL (L) NO.1210 OF 2003
The Commissioner of Income Tax
Vs.
M/s.Maker & Maker
..Appellants
..Respondents
Mr.P.S.Sahadevan with Mr.A.S.Rao for the Appellants.Ms.Beena Pillai i/b. D.M.Harish & Co. for theRespondents.CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 24TH APRIL, 2007P.C..In view of the Circular issued by theGovernment of India, Ministry of Finance, Departmentof Revenue, CBDT, dated 24th October,2005, themonetary limit is fixed at Rs.4,00,000/- with regardto the Appeal under Section 260 A of the Income TaxAct. As the Tax effect is less than Rs.4,00,000/-, weare not inclined to entertain the above Appeals.
Hence, the above Appeals stand dismissed.
(V.C.DAGA,J.)
(DR.S.RADHAKRISHNAN,J.)
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