COMMISSIONER OF INCOME TAX KARNATAKAII vs M/S. MOVIE EXHIBITORS THROUGH ITS DIRECTOR — C.A. No. 2231/2011

Case Summary: C.A. No. 2231/2011 The Supreme Court dismissed the Commissioner of Income Tax, Karnataka-II's appeals against M/S. Movie Exhibitors on January 23, 2019. The appellant's counsel conceded that the total tax effect across three assessment years was not more than four lakhs (₹400,000), leading the Court to dismiss both appeals (C.A. Nos. 2231 and 2232 of 2011) due to the low tax effect involved. No further proceedings were pending. This case analysis is maintained by casestatus.in based on publicly available court records.