This brief order deals with four wealth tax appeals (Nos. 63, 64, 65, and 67 of 2012) against penalty proceedings. The court held that since the related quantum proceedings were decided in favor of the assessee, the penalty proceedings do not survive. Consequently, the appeals were dismissed.
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 BOMBAY AT GOA TAX APPEAL NO. 63 OF 2012
THE COMMISSIONER OF WEALTH TAX ... Appellant Versus M/S EDC LTD, THROUGH ITS MANAGING DIRECTOR, ... Respondent
WITH
TAX APPEAL NO. 64 OF 2012
THE COMMISSIONER OF WEALTH TAX ... Appellant Versus M/S EDC LTD, THROUGH ITS MANAGING DIRECTOR, ... Respondent
WITH
TAX APPEAL NO. 65 OF 2012
THE COMMISSIONER OF WEALTH TAX ... Appellant Versus M/S EDC LTD, THROUGH ITS MANAGING DIRECTOR, ... Respondent
WITH
TAX APPEAL 67 OF 2012
THE COMMISSIONER OF WEALTH TAX ... Appellant Versus M/S EDC LTD, THROUGH ITS MANAGING DIRECTOR, ... Respondent
Mrs. Asha A. Desai, Advocate for the appellants.
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Coram:S. J. VAZIFDAR & U. V. BAKRE, JJ.
Date :-3rd October, 2012
P.C.:-
Mrs. A. Desai, learned counsel for the appellants fairly invites our attention to an order of this court on 26/03/2012 in Tax Appeal No. 35 of 2012 [The Commissioner of Income Tax v/s. M/s. EDC Ltd., EDC House,(Through Legal Manager)].
S. J. VAZIFDAR, J.
U. V. BAKRE, J.
mv
Colour shows how this judgement treated each authority
Tax Appeal No. 35 of 2012 [The Commissioner of Income Tax v/s. M/s. EDC Ltd., EDC House,(Through Legal Manager)]Explained¶18
THE COMMISSIONER OF WEALTH TAX
M/S EDC LTD, THROUGH ITS MANAGING DIRECTOR
S. J. VAZIFDAR
U. V. BAKRE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
