Commissioner Of Income Tax, Muzaffarpur v. M/S Massena Beej Pvt.ltd.,Jaipur Road
High Court
27 Jan 2011 In favour of: Assessee
Forum / Bench
High Court · patnahcucisdb94
Parties
Commissioner Of Income Tax, Muzaffarpur v. M/S Massena Beej Pvt.ltd.,Jaipur Road
Date of order
27 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Muzaffarpur v. M/S Massena Beej Pvt.ltd.,Jaipur Road, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: There being no substantial question of law arising for our determination from the judgment and order under appeal, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
5
27-1-2011
Naresh
IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.347 of 2006
COMMISSIONER OF INCOME TAX, MUZAFFARPUR..APPELLANT
Versus M/S MASSENA BEEJ PVT.LTD.,JAIPUR ROAD,
AMASTIPUR……………………………………… RESPONDENT
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Heard learned counsel for the appellant and perused
the order under appeal passed by the Income Tax Appellate Tribunal, Patna Bench, Patna dated 28[th] April,2006 in I.T.
(SS ) A N0. 86/PAT/2005.
2. Learned counsel for the appellant argued that the
grounds no. 2 and 3 constitute substantial questions for the
purpose of admission of appeal preferred under section 260 A
of the Income Tax Act 1961.
3. Both the grounds, in our considered view, raise issues of fact which are concluded by the judgment under appeal
passed by the learned Tribunal. There being no substantial question of law arising for our determination from the judgment and order under appeal, this appeal is dismissed.
( Shiva Kirti Singh, J.)
( Dr. Ravi Ranjan,J)
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