In Itxa/1257/2009 Of The Commissioner Of Income-Tax-Iv-Pune v. M/S Venkatesh Chikla Mills, the High Court (2009) decided the matter.
Decision: Appeal is, therefore, dismissed in limine 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 JURISDICTION
INCOME TAX APPEAL (LDG.) NO. 1257 OF 2009
The Commissioner of Income-tax-,
... Appellant.
V/s.
M/s.Venkatesh Chilka Mill.
... Respondent.
Vimal Gupta for the appellant.
P.C. :
Heard learned counsel for the revenue.
2.Both the authorities below i.e. C.I.T.(A) as well as the Tribunal have held that the notice for assessment under section 158BC is ab-initio, void as the notice issued was not proper. The finding of fact recorded by the Tribunal are based on appreciation of notice. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs.
(J.P.DEVADHAR, J.)
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