The Commissioner Of Income Tax, Vidarbha, Nagpur v. R.V. Dhanwatey(Indl) And Others

itr.190(B).93 1/1

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR Income Tax Reference No.190(B) of 1993 (The Commissioner of Income-tax, Vidarbha, Nagpur vs. R.V. Dhanwatey and others) =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= 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. CORAM : B.P. DHARMADHIKARI AND V.M. DESHPANDE, JJ.

DATE : 28 th JANUARY, 2016.

This reference at the instance of revenue is in five matters i.e. in case of five different assessees for very same assessment year 1981-82.

In the backdrop of Circular No.21, dated 10/12/2015, we have considered individual tax demand. Sr. No.

Name of Assessee Quantum (1) Shri R.V. Dhanwatey (Individual) Rs. 40,186/- (2) Shri V.D. Dhanwatey (Individual) Rs.1,84,656/- (3) Shri S.V. Dhanwatey (HUF) Rs.1,13,149/- (4) Smt. Lalitabai V. Dhanwatey Rs. 66,749/- (5) Smt. Shakuntalabai V. Dhanwatey Rs. 37,283/- - Thus, for each assessee, the tax effect does not exceed Rs.20.00 lacs.

Hence, in view of Circular No.21, dated 10/12/2015, we return the reference unanswered. No costs. JUDGE JUDGE *sandesh