In an income tax application, the Court dismissed the matter by noting that the issue was already covered by a prior judgment relied upon by the Tribunal, leaving no question of law.
Application dismissed with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPLICATION NO.219 OF 2000
The Commissioner of Income tax
Bombay City III, Bombay .. Petitioner.
V/s.
M/s.Maker Development Services
Pvt.Ltd., Mumbai .. Respondent.
Mr.Parag Vyas i/b. Mr.R.N. Bandopadhyay for the
petitioner.
CORAM : V.C. DAGA &
J.P. DEVADHAR, JJ.
DATED : 19TH SEPTEMBER, 2005.
P.C. :
1. The learned counsel for the revenue fairly
states that the issue sought to be raised in this
application is covered by the judgment of this Court
in the case of D. Swarup V/s. Gammon India Ltd.
[141 ITR 841]. Since the said judgment has been
relied upon by the Tribunal, no question of law is
involved in this application. The application is
dismissed with no order as to costs.
(V.C. DAGA, J.)
(J.P. DEVADHAR, J.)
Colour shows how this judgement treated each authority
D. Swarup V/s. Gammon India LtdReferred¶1
141 ITR 841
The Commissioner of Income tax Bombay City III, Bombay
M/s Maker Development Services Pvt Ltd
V.C. DAGA
J.P. DEVADHAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court