This court dismissed an income tax appeal challenging the Tribunal's order. The appellant's counsel submitted that the issue became academic following prior orders where the matter was remanded and reassessed. Consequently, the court held no substantial question of law arose.
Appeal dismissed. No 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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itxa-1587-12.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1587 OF 2012
… The Commissioner of Income Tax-18 ...Appellant v/s. M/s.Industrial Agencies Corporation ...Respondent
Mr.A.R.Malhotra for the Appellant. Mr.P.C.Tripathi for the Respondent.
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 10 DECEMBER 2014
P.C.
This Appeal of the Revenue challenges the order of the Tribunal dated 30 March 2009 in Income Tax Appeal No.990/Mum/2007. The Assessment Year is 2003-04.
“On the facts and in the circumstances of the case and in law whether ITAT is justified in holding the receipt of rent and service charges as that of income from business instead of income from property?”
fairly, by Mr.Malhotra to two orders that have been passed by this
Court, one in Income Tax Appeal No.1043 of 2011 and another in
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Uday Kambli
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itxa-1587-12.doc
Income Tax Appeal Nos.1129 & 1130 of 2011 and it submitted that the revised question of law has become academic, because in the above two orders this Court has directed that since the Assessing Officer is going to examine and scrutinize an issue, after the matter was remanded to him, no substantial question of law arises. Upon remand the Assessing Officer has assessed the income under the Head “Income from the Business and Profession”.
(A.A. SAYED, J.)
( S.C.DHARMADHIKARI,J.)
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Uday Kambli
1 issue framed by the court
Whether the revised question of law regarding characterization of rent and service charges is no longer substantive as per prior orders?
Colour shows how this judgement treated each authority
4 provisions across 4 enactments
The Commissioner of Income Tax-18
M/s. Industrial Agencies Corporation
S.C. DHARMADHIKARI
A.A. SAYED
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
