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Commissioner Of Income Tax v. Gujarat Electricity Board

High Court 07 Feb 2005 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

07 Feb 2005

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax v. Gujarat Electricity Board, the High Court (2005) dismissed the appeal. The decision went in favour of the assessee.

Decision: Gujarat Electricity Board260 ITR 84 (S.C.), hence the Appeal stands dismissed.

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 JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 813 OF 2000 The Commissioner of Income Tax, Mumbai City VII, Mumbai .. Appellant V/s. M/s. B.D. Dhalla & Co., Mumbai .. Respondent Mr. Pankaj Kapoor with Ms. S.V. Bharucha for the Appellant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 07.02.2005 DATED : 07.02.2005 DATED : 07.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant. Perused the order of the Income Tax Appellate Tribunal dated 2.12.1999. The learned counsel appearing for the Appellant fairly states that the issue is squarely covered by a judgment of the Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board Commissioner of Income Tax v. Gujarat Electricity Board260 ITR 84 (S.C.), hence the Appeal stands dismissed. 260 ITR 84 (S.C.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)

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