The High Court of Bombay dismissed the tax appeal filed by M/S Collins and Company, holding that no substantial question of law arose. This was because the Tribunal's order in declining to condone the delay was not perverse.
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IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 54 OF 2012
M/S COLLINS AND COMPANY, REP. THROUGH ITS MANAGING PARTNER, SHRI DANIEL SHAH ... Appellant Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, AND 2 ORS., ... Respondents
Mr. S.R. Rivonkar, Advocate for the appellant.
Ms. Asha Dessai, Advocate for the respondents.
Coram:S. J. VAZIFDAR & U. V. BAKRE, JJ. Date:1st October, 2012
P.C.:-
This is an appeal against the order of the Income Tax Appellate Tribunal dated 19/11/2010 dismissing the appellant's appeals No. IT(SC) No. 80 and 81/Mum/2009 relating to the block period 01/04/1996 to 18/02/2003.
unable to say that the order is perverse. Accordingly no substantial question of law arises in this appeal.
S. J. VAZIFDAR, J.
U. V. BAKRE, J.
mv
M/S COLLINS AND COMPANY, REP. THROUGH ITS MANAGING PARTNER, SHRI DANIEL SHAH
THE ASSISTANT COMMISSIONER OF INCOME TAX, AND 2 ORS.
S. J. VAZIFDAR
U. V. BAKRE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
