Commissioner of Income Tax CITY-4 Mumbai v. M/S. Sanat M. Dalal
Case brief
What is this about?
The High Court heard an Income Tax Appeal. It noted that the ITAT had found no willful concealment or fraud by the assessee, leading to the dismissal of an appeal. The High Court observed that the question of law would not arise and consequently dismissed the appellant's appeal along with the lower appellate order.
What did the court decide?
The appeal was dismissed along with the stay order of the ITAT.