Itxa/1421/2009 Of The Commissioner Of Income-Tax-14,Mum v. Shri Nakul R. Arya
High Court
18 Jun 2009 In favour of: Assessee
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Itxa/1421/2009 Of The Commissioner Of Income-Tax-14,Mum v. Shri Nakul R. Arya
Date of order
18 Jun 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/1421/2009 Of The Commissioner Of Income-Tax-14,Mum v. Shri Nakul R. Arya, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed in limini with no order as to costs.
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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.1012 OF 2008
The Commissioner of Income Tax
..Appellant.
V/s.
Shri Nakul R. Arya..Respondent.
Mr.D.K.Kamwal for appellant.None for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009.
P.C. :-
1.Heard learned counsel for the revenue. So far as first and second questions are concerned, he fairly states that the same are covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share andStock Brokers P.Ltd. reported in [2009] 310 I.T.R.421.
2.So far as the third question is concerned, it relates to gift and the Tribunal has given a
finding of fact based on the appreciation of evidence. Therefore, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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