The Commissioner Of Income Tax, Mumbai v. Nagesh Thakurdas Kandhari

(29)ITRNo.352002

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDITION INCOME TAX REFERENCE NO.35 OF 2002 The Commissioner of Income Tax, Mumbai ...

Applicant V/s.

Nagesh Thakurdas Kandhari ...

Respondent .....

Ms.Samiksha Kanani with Mr.Suresh Kumar, Advocate for the Applicant.

Mr.Jitendra Singh, Advocate for the Respondent. ....

CORAM :

S.V.GANGAPURWALA & A.M.BADAR JJ.

DATED :

6th July 2017.

P.C.

The Tax effect liability involved is below Rs.20,00,000/-.

The CBDT Circular dated 10th December 2015 would also apply to Reference in view of the Judgment of the Division Bench of this Court in Commissioner of Income-Tax v. Sunny Sounds P. Ltd., reported in [2016] 381 ITR 443 (Bom.). In view of that, the Reference is disposed of. ( A.M.BADAR J.) ( S.V.GANGAPURWALA J.) Gaikwad RD 1/1