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Commissioner Of Income Tax v. Ghanshyamdas Goyal (Huf

High Court 16 Nov 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Commissioner Of Income Tax v. Ghanshyamdas Goyal (Huf
Date of order
16 Nov 2009
Assessment year(s)
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax v. Ghanshyamdas Goyal (Huf, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: Under these circumstances, the appeal stands dismissed for want of substantial question of law with no order as to costs.

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

The order — as passed by the High Court

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1718 OF 2009 Commissioner of Income Tax Vs.Ghanshyamdas Goyal (HUF) ..Appellant ..Respondent Mr.Vimal Gupta for appellant. Mr.K.Gopal a/w. Jitendra Singh for respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. P.C. DATE : 16[th] NOVEMBER, 2009 1.Heard.Perused appeal. 2.Learned Counsel for the appellant fairly states that so far as question (A) is concerned, the very same question was involved in the appeal filed by the Revenue against the respondent Ghanshyamdas Goyal in his individual case, wherein, this Court was pleased to reject the said question holding it to be not a substantial question of law. The said order has been accepted by the Revenue. So far as question (B) & (C) are concerned, the Tribunal has dealt with the said questions in paragraph No.28 of its order with which no fault can be found. So far as question (D) is concerned, the said question does not arise from the impugned order, since the said issue was never argued before the Tribunal. Under these circumstances, the appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)
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