Income Tax Appeal Nos.136/06,140/06, 119/2006 And133/2006 v. Manjarashetkari Sahakari Sakhar Karkhana Ltd. [2008]301 Itr 191 (Bom)Against The Revenue. Reliance
High Court
13 Feb 2009 In favour of: Unclear
Forum / Bench
High Court · testcase
Parties
Income Tax Appeal Nos.136/06,140/06, 119/2006 And133/2006 v. Manjarashetkari Sahakari Sakhar Karkhana Ltd. [2008]301 Itr 191 (Bom)Against The Revenue. Reliance
Date of order
13 Feb 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Income Tax Appeal Nos.136/06,140/06, 119/2006 And133/2006 v. Manjarashetkari Sahakari Sakhar Karkhana Ltd. [2008]301 Itr 191 (Bom)Against The Revenue. Reliance, the High Court (2009) dismissed the appeal.
Decision: Since issue involved in all these appealsis squarely covered by decisions of this court in theabove referred judgments, we find that no case hasbeen made out for admission of the appeals.Hence, all the appeals are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
1
FARAD CONTINUATION SHEETIN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH AT NAGPUR.
INCOME TAX APPEAL NOS.136/06,140/06, 119/2006 and133/2006
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Office Notes, Office Memoranda ofCoram, appearances, Court's Orders ordirections and Registrar's orders.
Court's or Judge's Orders
Coram: A.P.LAVANDE & P.B.VARALE, JJ. Dated: 13[th] February, 2009.
Heard Mr.Anand Parchure, Advocate fortheappellantandMr.Dewani,Adv.fortherespondents.
Issueraisedinalltheseappealsissquarely covered by judgments of this court in(1) Commissioner of Income Tax .vs. AssociatedCement & Steel Agencies (1984) 147 ITR 776(Bom) : (1984)17 TAXMAN 278, (2) MadhavMotor Stores .vs.. Commissioner of Income Tax(1978) 115 ITR 887 (Bom) and (3)Commissioner of Income Tax ..vs.. ManjaraShetkari Sahakari Sakhar Karkhana Ltd. [2008]301 ITR 191 (Bom)against the revenue. Reliance
placed by Mr.Parchure for the appellant uponSection 292-B of the Income Tax Act is totallymisplaced.
Since issue involved in all these appealsis squarely covered by decisions of this court in theabove referred judgments, we find that no case hasbeen made out for admission of the appeals.Hence, all the appeals are dismissed.
JUDGE.
JUDGE.
chute
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