Case Law Details
Case Name : The Commissioner of Income Tax, Vs. M/s.Virendra & Co. (Bombay high Court)
Appeal Number : Income Tax Appeal No. 987 OF 2000
Date of Judgement/Order : 20/07/2012
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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The appeal was filed in June, 2000. Our Court in the matter of CIT Vs. Vijay V.Kavekar in Income Tax Appeal No.78 of 2007 dated 29th July, 2011 held that the CBDT Circular No.2/2011 issued on 9th February 2011 directing the Revenue not to file appeals under Section 260A in cases where the tax effect is less than Rs.10/- lacs. The said circular has retrospective effect and would also apply in respect of pending appeals. Consequently, the appeal would also not be entertained on the ground that the tax effect is less than Rs.10/- lacs.
HIGH COURT OF JUDICATURE AT BOMBAY
INCOME TAX APPEAL NO.987 OF 2000
The Commissioner of Income Tax,
Vs.
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