The Commissioner Of Income Tax,Nagpur v. M/S Western Coal Fields Ltd,Nagpur
itr.49(B).93 1/1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH, NAGPUR Income Tax Reference No.49(B) of 1993 (The Commissioner of Income-tax, Vidarbha, Nagpur vs. M/s. Western Coalfields Limited, Nagpur) =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's Orders or directions and Registrar's orders.
=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Shri Anand Parchure, Advocate for the Applicant. Shri C.J. Thakkar, Advocate for the Non-Applicant. CORAM : B.P. DHARMADHIKARI AND V.M. DESHPANDE, JJ.
DATE : 28 th JANUARY, 2016.
For assessment year 1982-83, this reference has been made under Section 256(1) of the Income-tax Act, 1961. The total demand is of Rs.1,41,957/-.
Thus, it is below Rs.20.00 lacs. As such, in the light of Circular No.21, dated 10/12/2015, the reference is returned unanswered. No costs.
JUDGE JUDGE *sandesh