The Patna High Court dismissed an income tax appeal. The counsel for the revenue admitted the tax effect was below Rs. 4 lacs, and the court found no substantial question of law of recurring effect.
No relief granted; the appeal is dismissed.
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Patna High Court MA No.366 of 2008 (5) dt.06-02-2015
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.366 of 2008
| ====================================================== 1. The Commissioner of Income Tax, Muzaffarpur 2. Income Tax Officer Ward Samastipur .... .... Assessing Officer/Appellants Versus M/s. C.K. Construction & Co., At & P.O. Bhadaiya, Samastipur .... .... Assessee/Respondent ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) |
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| 5 | 06-02-2015 Mrs. Archana Sinha, learned Sr.Standing Counsel for the |
| Income Tax Department, admits that the tax effect involved in the | |
| present matter is less than the limit of Rs.4 lacs as per the Circulars of the Central Board of Direct Taxes prevailing at the relevant time. From a consideration of the order under appeal, we find that there is no substantial question of law of a recurring effect involved in the present matter so as to bring the matter within the exception provided. In the aforesaid circumstances, the appeal is dismissed. |
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| (Ramesh Kumar Datta, J) | |
| spal/- | (Anjana Mishra, J) |
| U |
1 issue framed by the court
Whether the present matter involves a substantial question of law of recurring effect warranting hearing by a larger bench.
The Commissioner of Income Tax, Muzaffarpur
Income Tax Officer Ward Samastipur
M/s. C.K. Construction & Co.
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
