Disposed

The Commissioner of Income Tax - 6, v. M/S.Mandhana Industries Pvt.Ltd.

Bombay HC8 Oct 2014ITXA/1144/2012

Case brief

AI extract

What is this about?

The Bombay High Court held that the appeal became purely academic after the Income Tax Appellate Tribunal directed a fresh assessment by the Assessing Officer, which was subsequently done. The court kept the legal questions open for appropriate authority and disposed of the appeal sans content. Relief: Appeal disposed, questions of law kept open.

What did the court decide?

The appeal is disposed. Questions of law are kept open for consideration at an appropriate stage.

The Commissioner of Income Tax - 6, Vs M/S.Mandhana Industries… — Income Tax | Bombay HC (2014)

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srk

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1144 OF 2012

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The Commissioner of Income Tax 6 - Versus - M/s. Mandhana Industries Pvt.Ltd.

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..Appellant

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..Respondent

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Mr. Suresh Kumar for the appellant.

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Mr. Jas Sanghavi with Ms. Megha Bansal i/by M/s. PDS Legal for the respondent.

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CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ.

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DATE :- 8^th October, 2014

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P.C.:

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In this appeal which pertains to the assessment year 200405 the revenue is impugning the order of the Income tax Appellate Tribunal, Mumbai Bench dated 18^th April, 2012. There were cross appeals and the Tribunal has vide dealing with both appeals eventually directed that the assessing officer shall give an opportunity to the assess to produce the relevant materials for the purposes of the claim under section 80HHC of the Income tax Act, 1961. The ultimate direction in para 11 at page 74 of the paper-book and issued by the Tribunal has since been followed and abided by the assessing officer. He has after giving the requisite opportunity to the parties passed a fresh order on 26^th March, 2014.

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In the light of the same, entertaining this appeal and considering the questions framed at pages 3 and 4 of the paper-book would be purely academic. Since more so, a part of the claim has been disallowed and it would open for the assessee to challenge the order of the assessment

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officer in further proceeding. Similarly, if in relation to any other deduction or claim, the revenue is aggrieved it can adopt such proceeding as are permissible in law.

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In these circumstances, by keeping open the questions of law for being raised before an appropriate authority at an appropriate stage, we dispose of this appeal.

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The copy of the assessment order together with notice of demand is taken on record and marked 'X' for identification.

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(A.K. MENON, J.)

The Commissioner of Income Tax - 6, v. M/S.Mandhana Industries Pvt.Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax - 6, v. M/S.Mandhana Industries Pvt.Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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Coram

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