The Commissioner Of Income Tax I v. M/S Universal Drinks Pvt.Ltd.

2501itl45.03

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH : NAGPUR INCOME TAX APPEAL NO. 45 OF 2003 (The Commissioner of Income-Tax I, Nagpur vs. M/s. Universal Drinks Pvt. Ltd., Nagpur) Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders.

CORAM : B.P. DHARMADHIKARI & V.M. DESHPANDE, JJ.

JANUARY 25, 2016.

Heard Shri Parchure and Shri Mohta, learned counsel for the appellant - department and Shri Thakkar, learned counsel for the respondent - assessee.

The relevant Assessment Year is 1996-97 and the tax effect is Rs.6,33,000/- only. As such, in the light of C.B.D.T. Circular No. 21 of 2015 dated 10.12.2015, Appeal is disposed of as withdrawn. The Registry to refund proportionate court fee to the appellant.

JUDGE JUDGE *GS.