Commissioner Of Income Tax And A v. M/S C.K. Construction And Co.

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) 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. (Ramesh Kumar Datta, J) (Anjana Mishra, J) spal/- U