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Asstt. Commissioner Of Income- Tax, Central Circle-15,Mumbai v. Shri N.l. Mehta & Anr

High Court 10 Nov 2006 In favour of: Assessee

Forum / Bench

High Court · newas

Parties

Date of order

10 Nov 2006

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Asstt. Commissioner Of Income- Tax, Central Circle-15,Mumbai v. Shri N.l. Mehta & Anr, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.

Decision: 3.In the result, Criminal Revision Application is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF JUDICATURE AT BOMBYCRIMINAL APPELLATE JURISDICTIONCRIMINAL REVISION APPLICATION NO. 186 OF 1997 Asstt. Commissioner of Income- tax, Central Circle-15,Mumbai .....Applicant. V/s Shri N.L. Mehta & Anr. ---Mr. J.C. Satpute for the applicant.Mr. A.R. Patil, APP for the State.---- .....Respondents. CORAM: V.M. KANADE, J.DATE : 10[th] November, 2006 P.C. 1.This Criminal Revision Application is filed by theAssistant Commissioner of Income tax, challenging the orderpassed by the Additional Chief Metropolitan Magistrate 47[th]Court, Esplanade, Mumbai in Criminal Complaint filed againstthe present Respondent No.1 for non-filing of the return ofincome- tax and non-payment of tax individually and in hiscapacity as a Manager of HUF. 2.I have perused the order passed by the learnedMagistrate. The impugned order is also not annexed to theCriminal Revision Application. Though four weeks’ time wasgiven to remove the office objections on 14/09/2001, itappears that the objections have not been removed till this date which is apparent from the fact that the certified copyof the impugned order is not annexed to the RevisionApplication. 3.In the result, Criminal Revision Application is dismissed. V.M. KANADE, J.

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