The Bombay High Court dismissed an income-tax second appeal by the Revenue as it failed to raise any substantial question of law, citing consistent prior decisions dismissing similar appeals from the same assessee.
The appeal is dismissed as it does not raise a substantial question of law.
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.
1
ita-981-12.doc
SRK
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.981 OF 2012
The Commissioner of Income tax -8 .. Appellant V/S M/s. Atos Origin (India) Pvt. Ltd. .. Respondent
Mr. Tejveer Singh for the revenue. Mr. P.C. Tripathi i/by Mr. A.K. Jasani for the assessee.
CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ.
DATE :- 8th October, 2014
P.C.:
In the case of this very assessee and raising the very questions, three appeals have been dismissed by this Court. The two appeals dismissed on 11th January, 1913 are Income tax Appeal Nos.1409 and 1410 of 2011. The third matter was Income tax Appeal No.915 of 2012. That referred to another order which was passed by this Court in the case of this very assessee on 8th February, 2013 in Income tax Appeal No.1446 of 2011.
2
ita-981-12.doc
SRK
(A.K. MENON, J.) ( S.C. DHARMADHIKARI, J. )
1 issue framed by the court
Whether the second appeal raises a substantial question of law.
Commissioner of Income tax -8
M/s. Atos Origin (India) Pvt. Ltd.
S.C. Dharbadhikari
A.K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
