In Itxa/1891/2011 Of The Commissioner Of Income Tax-6 v. Albright And Wilson Chemicals India Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LOD) NO.577 OF 2011
The Commissioner of Income Tax-6
..Appellant.
V/s.
M/s. Albright & Wilson Chemicals India Ltd...Respondent.
Mr. Suresh Kumar h/f Ms. Padma Divakar for the appellant.None for the respondent.
CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ.
DATED : 1ST AUGUST, 2011
P.C. :-
In the present case, the ITAT has restored the matter back to the file of the assessing officer to re-examine the disallowance under Section 14A in the light of the decision of this Court in the case of Godrej & Boyce Mfg. V/s. DCIT reported in 328 ITR 81. Since the ITAT has restored the matter back to the file of the assessing officer, we are not inclined to entertain this appeal. The appeal is dismissed with no order as to costs.
(A.A. SAYED, J.)
(J.P. DEVADHAR, J.)
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