Additional Commissioner Of Inc v. M/S Daya Engineering Works Pvt

Patna High Court MA No.903 of 2011 (8) dt.17-09-2015

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.903 of 2011 ====================================================== Additional Commissioner of Income Tax Range-3, Gaya .... .... Appellant

Versus

M/S Daya Engineering Works Pvt. Ltd., Gaya, Dobhi Road, Gaya .... .... Respondent ====================================================== Appearance :

For the Appellant : Mr. Archana Sinha Mr. Alok Kumar For the Respondent : Mr. K.C.K. Sinha ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 17-09-2015 Admittedly, the tax effect in the present matter is to the extent of Rs.5,84,988/-, which is below the monetary limit of Rs.10,00,000/- as per instruction No. 03/ 2011 dated 09.02.2011 issued by the Central Board Direct Taxes. The matter is also not covered by para-8 of the said instructions.

In the aforesaid view of the matter, the appeal is dismissed.

V.P.Sinha/- (Ramesh Kumar Datta, J) (Sudhir Singh, J) U