The Appellate Tribunal dismissed the Revenue's challenge to its own decision for the same assessee in a preceding year, noting payments exceeded Rs.50,000/-, thus no substantial question arose. The High Court dismissed the appeal.
Appeal dismissed; finding of the Appellate Tribunal upheld.
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itxa-401.15.odt
pmw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.401 OF 2015
Commissioner of Income Tax – 17 … Appellant Vs. M/s. Dawn India … Respondent
Mr. Suresh Kumar for the Appellant.
CORAM : A.S. OKA & A.K. MENON, JJ.
DATE : 1st NOVEMBER, 2017
P.C.
1 Heard the learned counsel appearing for the appellant. He invited our attention to the question of law framed in paragraph 4 of the Appeal. The challenge in this Appeal is to the finding recorded by the Appellate Tribunal in paragraph 4.1 of the impugned judgment wherein the Appellate Tribunal has relied upon its own judgment in the case of the respondent for the Assessment Year 2007-2008. The said decision of the Tribunal was subjected to a challenge by the Appellant – Revenue by way of Income Tax Appeal No.1213 of 2014. By judgment and order dated 20th December, 2016 the Appeal has been dismissed. It is not in dispute that even in the present case, all payments made were in excess of Rs.50,000/-. Hence, no substantial question of law arises. The Appeal is dismissed.
(A.K. MENON, J) (A.S. OKA, J)
1 of 2
itxa-401.15.odt
2 of 2
1 issue framed by the court
Whether the finding of the Appellate Tribunal relying on its own decision for the same respondent is sustainable.
Colour shows how this judgement treated each authority
Commissioner of Income Tax vs M/s. Dawn IndiaExplained¶8
Income Tax Appeal No.1213 of 2014
1 provisions across 1 enactments
Commissioner of Income Tax – 17
M/s. Dawn India
A.S. OKA
A.K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
