In Itxa/1208/2009 Of The Commissioner Of Income-Tax,Vii,Mum v. Rhone Poulenc (I) Ltd, the High Court (2009) decided the matter.
Decision: Appeal is, therefore, dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 1208 OF 2009
The Commissioner of Income-tax-,
... Appellant.
Rhone Poulenc (I) Ltd.... Respondent.
Suresh Kumar for the appellant.
None for the respondent.
P.C. :
Heard learned counsel for the parties.
2.The questions sought to be raised in this appeal revolve around reopening of assessment. The Tribunal, after considering the facts and material before it, has recorded finding of fact that it was a case of change of opinion, consequently set aside the order of reopening of assessment. In this view of the matter, we do not find fault with the view taken by the Tribunal. The view taken is a reasonable and possible view. No substantial question of law is involved. Appeal is, therefore, dismissed with no order as to costs.
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