The High Court dismissed an Income Tax Appeal because the questions of law had already been answered against the Revenue and in favour of the assessee in an identical common judgment decided by the same Bench in two other appeals.
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.963 OF 2012
The Commissioner of Income Tax-25 ..Appellant
Mr. Tejveer Singh 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 30th June, 2011 relating to assessment year 2005-06 are formulated at page 4 and 5 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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1 issue framed by the court
Whether the present Appeal raises any substantial question of law when identical questions were answered against the Revenue by this Court in a common judgment order.
Colour shows how this judgement treated each authority
Commissioner of Income Tax V/s. Brahma AssociatesFollowed¶14
(2011) 333 ITR 289
The Commissioner of Income Tax-16 V/s. M/s. Happy Home EnterprisesFollowed¶15
Income Tax Appeal No.201 of 2012
The Commissioner of Income Tax, Central-II, Mumbai V/s. M/s. Kanakia Spaces Pvt. Ltd.Followed¶16
Income Tax Appeal No.308 of 2012
The Commissioner of Income Tax-25
M/s. Ashirwad Developers
S.C. DHARMADHIKARI
A. K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
