The High Court of Bombay dismissed appeals filed by the Commissioner of Income Tax against the Tribunal's order remitting issues back to the Assessing Officer. The Court held no substantial question of law arose and dismissed the claims as frivolous.
Appeals dismissed as frivolous and without merit.
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.
itxa1448-12.doc
sg
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1448 OF 2012 WITH INCOME TAX APPEAL NO.526 OF 2013
The Commissioner of Income Tax-10 … Appellant Vs.
M/s. Jai Jinendra Cold Storage Pvt. Ltd. … Respondent
Mr. Arvind Pinto, for the Appellant.
CORAM : S.C. DHARMADHIKARI AND S.C. GUPTE, JJ.
DATE : 03 DECEMBER 2014
PC :
. On grounds 6 and 7 in the order of the Tribunal, which has been passed on 8 February 2012 in two Income Tax Appeals Nos. 2584 and 2585/Mum/2011 for Assessment Years 2007-2008 and 2008-2009 all that the Tribunal has done is to remit the grounds and issues back to the Assessing Officer for consideration and on merits so also in accordance with law. We have not found any substantial question of law arising from such a direction and order of the Tribunal. If the Tribunal invites the attention of the Assessing Officer to a certain position in law and the legal principle so emerging from a decision of the Hon'ble Supreme Court, then we do not see how the Tribunal's order would contain any specific direction and particularly to decide the matter either in favour of the assessee or against him. When the question is kept open, we do not see how from such an order and direction any substantial
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itxa1448-12.doc
question of law would arise for determination and consideration of this Court in the instant Appeals. The appeals are frivolous. There is no merit in the Appeals. The Appeals are dismissed.
(S.C.GUPTE, J.) (S.C. DHARMADHIKARI, J.)
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2 issues framed by the court
Whether the Tribunal's order remitting grounds back to the Assessing Officer raises a substantial question of law.
Whether the Income Tax Appeals filed against the Tribunal's order have any merit.
Commissioner of Income Tax-10
M/s. Jai Jinendra Cold Storage Pvt. Ltd.
S.C. Gupte
S.C. Dharmadikari
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
