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Petitioner: COMMISSIONER OF INCOME-TAX BOMBAY VS Respondent: K.A. PATH
1988 P T D 838
1988 P T D 838
[Supreme Court (India)]
Before R. S. Pathak and Sabyasachi Mukharji, JJ
COMMISSIONER OF INCOME-TAX BOMBAY
Versus
K.A. PATH
Civil Appeal No.1679 of 1973, decided on 1st April, 1986.
(On appeal from .the. judgment and order, dated 21-2-1970, of the Bombay High Court in I.T.R. No. 63 of 1963).
Income-tax---
---Tax liability involved in case an extremely petty amount--Supreme Court without expressing any opinion on the merits of judgment in appeal declined to interfere with that judgment.
K.C. Dua and Miss Subhashini fcr Appellant.
Harish Salve, J.B. Dadachanji with Mrs. Anjali K Verma for Respondent.
ORDER
It appears from what is stated before us that the tax liability involved in this case is an extremely petty amount. In the circumstances, without expressing any opinion on the merits of the A High Court judgment under appeal, we decline to interfere with that judgment. The appeal is dismissed but without any order as to costs.
M.B.A./421/T Appeal dismissed