In The Commissioner Of Income Tax v. Sarada K Khirari, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Works (2005) 276 ITR 519, the appeal is dismissed leaving the question open for consideration in other appropriate matter.
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 JURISDICTION
INCOME TAX APPEAL NO.654 OF 2009
The Commissioner of Income Tax..Appellant.
Versus
Sarada K Khirari..Respondent.
Mr.N.R. Prajapati for the appellant.Mr.V.S. Hadade for the respondent.
CORAM : V.C. DAGA &J.P. DEVADHAR, JJ. DATE : 10TH JUNE, 2009
P.C. :
1.Heard learned counsel for the revenue. Admittedly, the tax effect is less than Rs.4 lakhs. Hence, in view of Office Memorandum dated 5-6-2007 issued by the C.B.D.T. and judgments of this Court in CIT V/s. Camco Colour Co (2002) 254 ITR 565 and CITV/s. Pithwa Engg. Works (2005) 276 ITR 519, the appeal is dismissed leaving the question open for consideration in other appropriate matter.
(V.C. Daga, J.)
(J.P. Devadhar, J.)
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