Income Tax v. Dr. P. R. Hede
High Court
18 Mar 2008 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
Income Tax v. Dr. P. R. Hede
Date of order
18 Mar 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Income Tax v. Dr. P. R. Hede, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 22 OF 2008
The Commissioner of
Income Tax. ... Appellant
versus
Dr. P. R. Hede. ... Respondent
Mr. S. R. Rivonkar, Advocate for the Appellant.
CORAM : SWATANTER KUMAR, C.J. &
N. A. BRITTO, J.
DATE : 18TH MARCH, 2008.
P.C.:-
We have heard the learned Counsel appearing for the Appellant.
The Order of the Income Tax Appellate Tribunal, Panaji expresses a view by referring to certain Judgments of the Supreme Court. The conclusion arrived at in the impugned Order is primarily based upon appreciation of evidence. Even in the question framed in the Memorandum of Appeal by the Department it does not raise any question of law, much less a substantial question of law. There is no merit in this appeal. Dismissed.
CHIEF JUSTICE
JUDGE
RD.
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