Commissioner Of Income Tax-1, Mumbai v. Global Board Limited, Mumbai & Anr
High Court
27 Oct 2014 In favour of: Revenue
Forum / Bench
High Court · newos
Parties
Commissioner Of Income Tax-1, Mumbai v. Global Board Limited, Mumbai & Anr
Date of order
27 Oct 2014
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax-1, Mumbai v. Global Board Limited, Mumbai & Anr, the High Court (2014) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONCOMPANY APPLICATION NO. 451 OF 2012
IN
COMPANY SCHEME PETITION NO. 761 OF 2010
Commissioner of Income Tax-1, Mumbai
…Applicant
Versus
1. Global Board Limited, Mumbai & Anr.
…Respondents
Mr. Charanjeet Chandrapal for the Applicant.
Mr. Hemant Sethi i/b. Hemant Sethi & Company for the Petitioner in CSP No. 761 of 2010.
Mr. N.D. Sharma for R.D.
CORAM: S.J. KATHAWALLA, J.DATE: 27TH OCTOBER, 2014
P.C.:
1.The above Company Application is filed on 29[th] June, 2012. The Application is addressed to “Honorable Chief Justice and other Puisne Judges of the Bombay High Court”. In the said Application, the Applicant has inter alia made the following averments :
i.Paragraph 3 Clause (i)
:- “The Learned Single judge of this
Honorable Court has erred in not considering the stand of the Income Tax Department and hence this application. Copy of the impugned order dated 10.06.2011 of Hon'ble Bombay High Court is hereto annexed to this petition as Exhibit-A”.Income Tax Department and hence this application. Copy of the impugned order dated 10.06.2011 of Hon'ble Bombay High Court is hereto annexed to this petition as Exhibit-A”.
ii. Paragraph 3 Clause (vi) :- “Copy of the impugned order passed by
Nitin
2932-CA-451-2012
the Hon'ble Bombay High Court on 10.06.2011 is already attached
separately as per the index as impugned order”.
iii. Paragraph 4:- “the Grounds of Appeal are mentioned as
hereunder”.
iv. Paragraph 4 Clause (vii) :- “This is an appeal filed from the order
of the Learned Single judge of this Honorable Court and hence this Honorable Court has jurisdiction to try this case”. Honorable Court has jurisdiction to try this case”.
2.
In view of the aforestated averments made by the Applicant in
the above Application, this Court gave an option to the learned Advocate appearing for the Applicant to withdraw the above Application with liberty to file a fresh Application. However, the Advocate has informed the Court that he has no instructions to do so and he be allowed to amend the Application. In view of the aforestated serious mistakes made in the drafting of the Application, the question of allowing any amendments to the Application, which is drafted as an Appeal addressed to the Hon'ble Chief Justice, does not arise. In view thereof, the above Application is dismissed with liberty to file a fresh Application, if so advised.
( S.J.KATHAWALLA, J. )
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