Itxa/1856/2014 Of The Commissioner Of Income Tax-8 v. M/S. Hinduja Ventures Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1708 OF 2014WITH INCOME TAX APPEAL NO.1856 OF 2014 COMMISSIONER OF INCOME TAX – 8)...APPELLANT V/s. M/S.HINDU VENTURES LTD.)...RESPONDENT Mr.Arvind Pinto, Advocate for the Appellant. Mr.Kamal Sawhney a/w. Mr.Abhishek Tilak, Advocate for the Respondent. P.C. : 1These appeals pertain to Assessment Year 2002-2003 and 2003-2004. The assessee had moved against reopening of the assessment on the ground that Unit II and Unit III of the assessee was an expansion of business and inter alia was not entitled for benefit under Section 10A of the Act. avk 1/2 2Today, we have dismissed the appeal of the Revenue for the assessment year 2005-2006 holding that Unit II and Unit III of the assessee are entitled for benefit under Section 10A. 3In view of the above, we need not enter into any other aspect of the matter. The very basis for reopening of the assessment has been set aside. 4In the light of the above, the present appeals are dismissed. No costs. (A. M. BADAR, J.) (S.V.GANGAPURWALA, J.) avk 2/2