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Commnr. Of Income Tax, Guwahati vs M/S. Brahmaputra Iron & Steel ... on 29 July, 2015

Bench: A.K. Sikri, Rohinton Fali Nariman

     ITEM NO.102                                  COURT NO.12              SECTION IIIA

                                   S U P R E M E C O U R T O F        I N D I A
                                           RECORD OF PROCEEDINGS

     Civil Appeal                 No(s).    7114/2005

     COMMNR. OF INCOME TAX, GUWAHATI & ANR.                               Appellant(s)

                                                        VERSUS

     M/S. BRAHMAPUTRA IRON & STEEL CO.PVT.LTD                             Respondent(s)

     (with interim relief and office report)

     Date : 29/07/2015 This appeal was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE A.K. SIKRI
                             HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

     For Appellant(s)                      Mr.   Pritish Kapoor,Adv.
                                           Ms.   Niranjana Singh,Adv.
                                           Mr.   S.A.Haseeb,Adv.
                                           Mr.   B. V. Balaram Das,Adv.

     For Respondent(s)                     Mr. Vijay Hansaria,Sr.Adv.
                                           Mr. Anupam Mishra,Adv.
                                           Mr. P. I. Jose,Adv.

                              UPON hearing the counsel the Court made the following
                                                 O R D E R

The appeal is dismissed in terms of the signed order.

                              (SUMAN WADHWA)                    (SUMAN JAIN)
                                AR-cum-PS                       COURT MASTER

Signed order is placed on the file.

 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7114 OF 2005 Commnr. Of Income Tax, Guwahati & Anr. Appellant(s) VERSUS M/s. Brahmaputra Iron & Steel Co.Pvt.Ltd. Respondent(s) O R D E R Since the tax effect is too low, we refrain from entertaining the appeal on merits. On this ground alone, the appeal is dismissed, leaving the question of law open.

….....................J. (A.K.SIKRI) …......................J. (ROHINTON FALI NARIMAN) New Delhi;

Date: 29.7.2015.