The High Court of Bombay dismissed the Income Tax Appeal by the Appellant against the Tribunal, holding that the questions of law have already been answered in favour of the Assessee in three cited judgments, and thus do not raise any substantial question of law.
The appeal is 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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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.852 OF 2012
Commissioner of Income Tax, Central-II. ..Appellant - Versus - M/s. Tolaram & Co. ..Respondent
Mr. A. R. Malhotra with Ms. Padma Divakar for the Appellant. Mr. A. K. Jasani for the Respondent.
CORAM: S.C. DHARMADHIKARI AND
A. K. MENON, JJ.
DATE :- 1st OCTOBER, 2014
P.C.:
1] The two questions of law which arise out of the order passed by the Tribunal dated 19th October, 2011 relating to assessment year 2003-04 are formulated at page 7 and 8 of the paper book.
2] When the Appeal was placed for admission, it was fairly stated that the issues are answered by this Court in favour of the Assessee and against
the Revenue in the case of Commissioner of Income Tax V/s. M/s.
Brahma Associates reported in (2011) 333 ITR 289 and the two Appeals which have been decided by a common judgment and order in Income Tax Appeal No.201 of 2012 in the case of The Commissioner of
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Income Tax-16 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 .
3] In view thereof and the questions having been answered against the Revenue and in favour of the Assessee, the present Appeal does not raise any substantial question of law. It is, accordingly, dismissed. No costs.
( S.C. DHARMADHIKARI, J. )
wadhwa
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Colour shows how this judgement treated each authority
Commissioner of Income Tax V/s. M/s. Brahma AssociatesReferred¶13
(2011) 333 ITR 289
Commissioner of Income Tax v. M/s. Happy Home EnterprisesReferred¶15
Income Tax Appeal No.201 of 2012
Commissioner of Income Tax, Central-II, Mumbai v. M/s. Kanakia Spaces Pvt. Ltd.Referred¶15
Income Tax Appeal No.308 of 2012
Commissioner of Income Tax, Central-II
M/s. Tolaram & Co.
S.C. DHARMADHIKARI
A. K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
