This appeal was dismissed as the questions of law arising from the Tribunal's order stood answered in favour of the Assessee based on the judgment of this Court in Commissioner of Income Tax V/s. Brahma Associates and the current order.
The appeal is dismissed with no orders as to 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.836 OF 2012
Commissioner of Income Tax, Central Pune. ..Appellant
Mr. Tejveer Singh for the Appellant.
CORAM: S.C. DHARMADHIKARI AND
A. K. MENON, JJ.
DATE :- 1st OCTOBER, 2014
P.C.:
1] Mr. Tejveer Singh states that all the questions of law and arising out of the Tribunal's order in this Appeal, which order of the Tribunal is 12th
August, 2011 in Income Tax Appeal No.2145 and 2146/Mum/2010 have been answered by the two judgments and orders, one in the case of
Commissioner of Income Tax V/s. Brahma Associates reported in (2011) 333 ITR 289 and the other is in the case of Commissioner of Income Tax V/s. Shri Ostwal Builders, the Assessee itself. Copy of the order passed on 19th September, 2011 in Income Tax Appeal (L) No.1015 of 2011 has been fairly placed by Mr. Tejveer Singh, learned counsel,
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appearing for the Revenue before us.
2] In the light of the judgment of this Court in the case of Commissioner of Income Tax V/s. Brahma Associates reported in 333 ITR 289 and this order, all the questions stand answered in favour of the Assessee and against the Revenue. The Appeal is, accordingly, dismissed. No orders as to costs.
( S.C. DHARMADHIKARI, J. )
wadhwa
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3 issues framed by the court
Whether the questions of law arising from the Tribunal's order are answered in favour of the Assessee based on the judgments cited.
Whether the Appeal should be allowed or dismissed on the basis of the relevant judgments.
Whether the appeal should be dismissed given that the questions stand answered in favour of the Assessee.
Colour shows how this judgement treated each authority
Commissioner of Income Tax V/s. Brahma AssociatesApplied¶14
(2011) 333 ITR 289
Commissioner of Income Tax V/s. Shree Ostwal Builders Ltd.Referred¶14
Commissioner of Income Tax V/s. Shri Ostwal Builders, the Assessee itself
Income Tax Appeal (L) No.1015 of 2011Referred¶15
Commissioner of Income Tax, Central Pune
Shree Ostwal Builders Ltd.
S.C. DHARMADHIKARI
A. K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
