Commissioner Of Income Tax … vs M/S Leather Trends (P) Ltd. Kanpur on 29 July, 2010

Court No. - 27

Case :- INCOME TAX APPEAL No. - 57 of 2004

Petitioner :- Commissioner Of Income Tax (Central) Kanpur
Respondent :- M/S Leather Trends (P) Ltd. Kanpur
Petitioner Counsel :- P. Agrawal
Respondent Counsel :- Ghanshyam Chaudhary,Ghanshyam Chaudhary,P.N.
Batham

Hon'ble Devi Prasad Singh,J.

Hon’ble Dr. Satish Chandra,J.

Admittedly, in the assessment year 1990-91, the tax effect is
less than Rs.4,00000/-(four lacs).

In view of above, present appeal is not maintainable
Keeping in view Section 268 A of the Income Tax Act.

Appeal is dismissed accordingly.

Order Date :- 29.7.2010

KS/