The Court dismissed the appeal as sub-judice, holding that the legal questions were covered by judgments in Income Tax Appeal Nos. 201 and 308 of 2012 decided on 19.09.2014, which favored the assessee.
The appeal is disposed of in favor of the respondent; 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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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.513 OF 2012
The Commissioner of Income Tax-III
..Appellant
Mr. Tejveer Singh for the Appellant.
CORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ.
DATE :- 1st OCTOBER, 2014
P.C.:
When this Appeal was called out for admission, Mr. Tejveer Singh, learned counsel, fairly stated that the questions of law at page 7 and 8 of the paper book, stand covered by our judgment and order in Income Tax
Appeal No.201 of 2012 in the case of The Commissioner of Income Tax16 V/s. M/s. Happy Home Enterprises and in Income Tax Appeal No.308 of 2012 in the case of The Commissioner of Income Tax, Central-II, Mumbai V/s. M/s. Kanakia Spaces Pvt . Ltd . delivered on 19th September, 2014. The questions are answered, accordingly, in favour of
the Assessee and against the Revenue. The Appeal is, accordingly, disposed off. No costs.
Colour shows how this judgement treated each authority
The Commissioner of Income Tax v/s. M/s. Happy Home EnterprisesFollowed¶13
Income Tax Appeal No.201 of 2012
The Commissioner of Income Tax, Central-II, Mumbai v/s. M/s. Kanakia Spaces Pvt. Ltd.Followed¶13
Income Tax Appeal No.308 of 2012
The Commissioner of Income Tax-III
M/s. Sandeep Builders
S.C. Dharmadhikari
A.K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
