The Income Tax Appeal was dismissed without a fresh decision, as two questions were already answered by a previous Division Bench judgment and the third did not meet the threshold for a substantial question of law.
Appeal 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.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 504 OF 2005
The Commissioner of Income Tax-II, Bombay Versus
M/s Tractor Engineers Ltd.
).. Appellant
Mr Vimal Gupta i/b Mr K B Rao for the Appellant. Mr A K Jasani i/b ;M/s T Pooran & Co. for the Respondent.
CORAM : SWATANTER KUMAR, C. J. & A.P. DESHPANDE, J. DATED: 1ST SEPTEMBER 2008 .
P.C.
It is fairly stated on behalf of the parties that, out of the three questions of law sought to be raised in the present Appeal, Question Nos. (a) and (b) are clearly answered by a judgment of the Division Bench of this Court in the case of Commissioner of Income Tax vs. Antifriction Bearings Corporation Ltd., 2000 (246) ITR 295. As regards question No.(c), it is clear from the order of the Tribunal that for the previous year of the same assessee on the same issue was accepted by the Department and thus no question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs.
CHIEF JUSTICE
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A. P. DESHPANDE, J.
Colour shows how this judgement treated each authority
Commissioner of Income Tax vs. Antifriction Bearings Corporation Ltd.Referred¶8
Commissioner of Income Tax vs. Antifriction Bearings Corporation Ltd., 2000 (246) ITR 295
Commissioner of Income Tax-II, Bombay
M/s Tractor Engineers Ltd.
Swatanter Kumar
A. P. Deshpande
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
