THE COMMISSIONER OF INCOME TAX-8 Vs. M/S N.S.N. JEWELLERS PRIVATE LIMITED
EmailAppeal: CIVIL APPEAL NO.5186 OF 2015
Petitioner: THE COMMISSIONER OF INCOME TAX-8
Respondent: M/S N.S.N. JEWELLERS PRIVATE LIMITED
Judges: KURIAN JOSEPH, ROHINTON FALI NARIMAN
Date of Judgment: Mar 14, 2016
JUDGEMENT:
NON CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.5186 OF 2015
|THE COMMISSIONER OF INCOME TAX-8 |Appellant(s) |
Versus
|M/S N.S.N. JEWELLERS PRIVATE LIMITED |Respondent(s) |
J U D G M E N T
KURIAN, J.
1. We have heard learned counsel for the parties. 2. Delay condoned. 3. Since the tax effect is below Rs.25,00,000/- (rupees twenty five lacs only) at the time of filing of the civil appeal, in view of the circular issued by the Central Board of Direct Taxes, this civil appeal is dismissed. 4. However, the question of law is kept open. 5. I.A. No.2 of 2016 “ for direction is disposed of.
……………………J. (KURIAN JOSEPH)
……………………J. (ROHINTON FALI NARIMAN)
New Delhi, March 14, 2016
CIVIL APPEAL NO.5186 OF 2015
|THE COMMISSIONER OF INCOME TAX-8 |Appellant(s) |
Versus
|M/S N.S.N. JEWELLERS PRIVATE LIMITED |Respondent(s) |
J U D G M E N T
KURIAN, J.
1. We have heard learned counsel for the parties. 2. Delay condoned. 3. Since the tax effect is below Rs.25,00,000/- (rupees twenty five lacs only) at the time of filing of the civil appeal, in view of the circular issued by the Central Board of Direct Taxes, this civil appeal is dismissed. 4. However, the question of law is kept open. 5. I.A. No.2 of 2016 “ for direction is disposed of.
……………………J. (KURIAN JOSEPH)
……………………J. (ROHINTON FALI NARIMAN)
New Delhi, March 14, 2016
