In Itxa/1497/2009 Of The Commissioner Of Income Tax -22, Mumbai v. M/S Metal Concepts India , Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed in limini 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 BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1497 OF 2009
The Commissioner of Income Tax
..Appellant.
V/s.
M/s. Metal Concepts India
..Respondent.
Mr. P.S. Sahadevan for appellant.
None for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 26TH AUGUST, 2009.
P.C. :-
Heard learned counsel for the revenue. The question sought to be raised in the appeal relates to recall of the original order. The Tribunal while recalling the order has recorded a finding of fact based on the appreciation of evidence. No fault can be found with the said order. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.)
(V.C.DAGA, J.)
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