LAWS(RAJ)-2003-4-67

COMMISSIONER OF INCOME TAX Vs. REGISTHAN P LTD

Decided On April 28, 2003
COMMISSIONER OF INCOME TAX Appellant
V/S
REGISTHAN (P) LTD. Respondents

JUDGEMENT

(1.) HEARD learned counsel for the Parties.

(2.) MR. Sharma, learned counsel for the respondent-assessee submits that there was a circular that not to prefer the references in cases where the tax effect is less than Rs. 2,00,000.