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Supreme Court - Daily Orders

Commissioner Of Income Tax Delhivi vs Motor And General Finance Ltd. on 26 April, 2023

Bench: M.R. Shah, C.T. Ravikumar

                                    IN THE SUPREME COURT OF INDIA
                                     CIVIL APPELLATE JURISDICTION


                                     CIVIL APPEAL NO. 3152 OF 2012


                         COMMISSIONER OF INCOME TAX DELHI VI                  ...Appellant(s)


                                                            Versus


                         MOTOR AND GENERAL FINANCE LTD.                       …Respondent(s)


                                                         O R D E R

The tax effect in the present appeal is reported to be Rs.25,00,000/- (Rupees Twenty Five Lakhs only), which is below the limit to prefer an appeal before this Court.

On the aforesaid ground alone and keeping the question of law, if any, open, the present appeal stands dismissed/ disposed of on the ground of low tax effect.

......................... J.

(M.R. SHAH) ........................ J.

(C.T. RAVIKUMAR) New Delhi;

April 26, 2023.



Signature Not Verified

Digitally signed by
Neetu Sachdeva
Date: 2023.04.29
12:36:48 IST
Reason:
ITEM NO.110                COURT NO.4                    SECTION XIV-A

               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).   3152/2012

COMMISSIONER OF INCOME TAX DELHI VI                      Appellant(s)

                                   VERSUS

MOTOR AND GENERAL FINANCE LTD.                           Respondent(s)

Date : 26-04-2023 This appeal was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Appellant(s) Mr. N Venkatraman, A.S.G. (Not present) Mr. Arijit Prasad, Sr. Adv. Mr. V Chandrashekhara Bharathi, Adv. Mr. Rupesh Kumar, Adv.
Mr. Anita Sahni, Adv.
Mr. A K Kaul, Adv.
Mr. Adit Khorana, Adv.
Ms. Aakansha Kaul, Adv.` Ms. Anita Sahani, Adv.
For Respondent(s) Mr. V. N. Raghupathy, AOR Mr. V.N. Jha, Adv.
Mr. Sunil Moghan, Adv.
Mr. Manendra pal Gupta, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed/disposed of in terms of the signed order.
Pending application(s) shall stand disposed of.
(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR (signed order is placed on the file)