Itxa/1439/2012 Of Commissioner Of Income Tax 9 v. M/S.zen Shaving Ltd

itxa-1439-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1439 OF 2012 … Commissioner of Income Tax-9 ...Appellant v/s. M/s.Zen Shaving Ltd. ...Respondent … Mr.Arvind Pinto for the Appellant.None for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 31 OCTOBER 2014 P.C.: Having heard Mr.Pinto, learned Counsel appearing for the Revenue, we do not find that the order of the Tribunal dated 27[th] March 2012 raises any substantial question of law. 2.The factual findings on the question of issue of equity shares were enough for the Tribunal to conclude that the Assessing Officer was in complete error. In these circumstances, the findings of fact in paras 4 & 5 cannot be said to be suffering from any perversity or vitiated by any error of law on the face of the record.3.The Appeal does not raise any substantial question of law. It is, accordingly, dismissed. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)