The Commissioner Of Incometax, ... vs Arvind M. Patel, Nagpur
2016 Latest Caselaw 89 Bom

                                          1




                                                                                  
              IN THE HIGH COURT OF JUDICATURE AT BOMBAY :

                            NAGPUR BENCH : N A G P U R.




                                                          
                   INCOME TAX REFERENCE No. 41 OF 1998




                                                         
    Commissioner of Income Tax,
    Vidarbha, Nagpur.                         ....    APPLICANT.


                 -VERSUS -




                                             
    Arvind M. Patel,
    Nagpur.                      ig           ....    RESPONDENT.

                            ....
    Mr. Anand Parchure with Bhushan Mohta Advocate for the Applicant.
                               
    Mr. Kishor DewaniAdvocate for the Respondent.
                              ....

                   CORAM : B.P. Dharmadhikari & V.M. Deshpande, JJ.

DATED : 25th February, 2016.

ORAL JUDGMENT : (Per B.P. Dharmadhikari, J.) :

Heard Advocate Parchure with Advocate Bhushan Mohta for

the applicant/revenue and Advocate Dewani for the respondent/assessee.

We find that total tax effect in the matter is Rs.4,69,922/-.

Hence, following instruction No. 21 dated 10.12.2015 issued by CBDT, we

return the Reference unanswered.

                                 JUDGE                      JUDGE

     /TA/