The Court, by notice of motion, condoned the delay and admitted the Income Tax Appeal by consent. Relying on a Supreme Court judgment, the Court held the appeal devoid of merit and dismissed it.
The Income Tax 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
NOTICE OF MOTION NO.1493 OF 2011 IN
INCOME TAX APPEAL NO.1027 OF 2010
WITH
INCOME TAX APPEAL NO.1027 OF 2010
The Commissioner of Income Tax-(LTU Unit) ..Applicant/Appellant vs. M/s.ABB Ltd ..Respondent
..Respondent
Mr.Sureshkumar for the Applicant/Appellant. Ms.Vasanti Patel for the Respondent.
CORAM : S.C.DHARMADHIKARI &
A.A. SAYED, JJ.
DATED : 12 DECEMBER 2014
P.C.
Heard both sides. For the reasons set out in the
affidavit in support, the delay is condoned. Motion is made absolute in terms of prayer clause (a).
questions of law which have been formulated in the Paper Book, we
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are of the view that each one of them stands answered by a judgment of the Hon’ble Supreme Court in the case of Commissioner of Income Tax v/s. Excel Industries Ltd & Mafatlal Industries, reported in (2013) 358 ITR 295 .
circumstances, the Appeal is devoid of merits. It is dismissed. No costs.
(A.A. SAYED, J.)
( S.C.DHARMADHIKARI,J.)
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1 issue framed by the court
Whether the Income Tax Appeal stands to be admitted or dismissed on merits in light of the Supreme Court judgment in Excel Industries and Mafatlal Industries case.
Colour shows how this judgement treated each authority
Commissioner of Income Tax v/s. Excel Industries Ltd & Mafatlal IndustriesExplained¶24
(2013) 358 ITR 295
Commissioner of Income Tax-(LTU Unit)
M/s.ABB Ltd
S.C. Dharmdhikari
A.A. Sayed
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
