Case Law Details
Case Name : The Commissioner of Income Tax Vs Harshawardhan Nawathe (Bombay High Court)
Appeal Number : Income Tax Appeal No. 491 OF 2009
Date of Judgement/Order : 14/06/2017
Related Assessment Year : 2001-02
1. This appeal relates to Assessment Year 2001-02.
2. The learned Counsel for the appellant submits that the tax effect involved in the present appeal is less than Rs.20 lakhs and as per the CBDT Circular No.21 of 2015 dated 10th December, 2015, the department has taken a policy decision not to prosecute the appeals wherein the tax effect is less than Rs.20 lakhs.