Itxa/131/2003 Of The Commissioner Of Income Tax,City-Xxv, Mumbai v. M/S K.patel And Co
High Court
22 Sep 2004 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Itxa/131/2003 Of The Commissioner Of Income Tax,City-Xxv, Mumbai v. M/S K.patel And Co
Date of order
22 Sep 2004
Assessment year(s)
—
Outcome
Other
Case summary
In Itxa/131/2003 Of The Commissioner Of Income Tax,City-Xxv, Mumbai v. M/S K.patel And Co, the High Court (2004) decided the matter.
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 BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO.131 OF 2003
The Commissioner of Income-tax,Mumbai City-XXV, Mumbai... Appellantv/s.M/s.K.Patel & Co... RespondentMr.R.V.Desai, senior counsel with Ms.S.V.Bharuchai/by Mr.K.B.Rao for appellant.CORAM: R.M.LODHA ANDJ.P.DEVADHAR, JJ.DATED:22ndSeptember, 2004P.C.Heard Mr.R.V.Desai, the learned senior counselfor the revenue.2. The Tribunal observed thus-
"8. The assesse has discharged the initialburden and it is only for the authorities tomake further enquiries so as to shift theburden. This was not done by the AssessingOfficer. We do not find any reason tointerfere with the order of the CIT(A) anddecide this ground against the Revenue."3. The consideration of the matter by the Tribunalcannot be said to suffer from any illegalinfirmity.
4. No substantial question of law arises.
Dismissed in limine.
(R.M.LODHA,J.)
(J.P.DEVADHAR, J.)
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