Commissioner Of Income Tax ..Appelant v. Shri Vinay V. Adhye
High Court
26 Mar 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Commissioner Of Income Tax ..Appelant v. Shri Vinay V. Adhye
Date of order
26 Mar 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax ..Appelant v. Shri Vinay V. Adhye, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Issue: DATED: 26TH MARCH, 2009 P.C.: question as re-drafted, which reads as under:- "Whether on the facts and in the circumstance of the case the Hon’ble ITAT is correct in confirming the order of CIT(A) appeal deleting the addition of Rs.1,06,52,500/- made by the A.O. under Section 158BC of the Income Tax...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.73 of 2009
Commissioner of Income Tax ..Appelant
Vs.
Shri Vinay V. Adhye ..Respondent
Mr. Suresh Kumar for the Appellant.
Ms. Vasanti B. Patel, for the Respondent.
CORAM: F.I.
R.S.MOHITE, JJ.
DATED: 26TH MARCH, 2009
P.C.:
question as re-drafted, which reads as under:-
"Whether on the facts and in the
circumstance of the case the Hon’ble ITAT is
correct in confirming the order of CIT(A)
appeal deleting the addition of
Rs.1,06,52,500/- made by the A.O. under
Section 158BC of the Income Tax Act, 1961."
Rs.1.06,52,500/- was interfered with by C.I.T. (A)
in Appeal for the reasons set out in its order.
That finding has not been interfered by ITAT for the
reasons set out in its order. The issue pertains
purely to a finding of fact. There are two
concurrent findings of fact. That being the case
the question of law as framed would not arise and
consequently appeal dismissed.
(R.S.MOHITE, J.) (F.I.REBELLO,J.)
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