The Commissioner Of Income Tax v. S. R. Garg
High Court
08 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax v. S. R. Garg
Date of order
08 Jan 2016
Assessment year(s)
1994-95
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. S. R. Garg, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeals are, accordingly, dismissed as not pressed.
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 DELHI AT NEW DELHI
R-299+ ITA 527/2004
THE COMMISSIONER OF INCOME TAX ..... Appellant Through: None.
versus
S. R. GARG ..... Respondent
Through: None.
AND
R-300 + ITA 533/2004THE COMMISSIONER OF INCOME TAX ..... Appellant Through: None.
versus
S. R. GARG
Through: None.
..... Respondent
CORAM:JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 08.01.2016
1. From a perusal of the Assessment Order for the Assessment Years (AY) in question, i.e. AY 1994-95 and in light of the questions urged by the Revenue and framed by the Court on 4[th] October, 2004 in ITA 527 of 2004 for AY, it is seen that the tax effect in each of these appeals is less than Rs.20 lakhs. In view of the Circular No.21/2015 dated 10[th] December, 2015
issued by the Central Board of Direct Taxes, these appeals have to be treated as not pressed by the Revenue.
2. The appeals are, accordingly, dismissed as not pressed.
S.MURALIDHAR, J
JANUARY 08, 2016 MK
VIBHU BAKHRU, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue