Itxa/1950/2017 Of Pr. Commissioner Of Income Tax-10 v. India Medtronic Pvt. Ltd
High Court
29 Jan 2020 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/1950/2017 Of Pr. Commissioner Of Income Tax-10 v. India Medtronic Pvt. Ltd
Date of order
29 Jan 2020
Assessment year(s)
2010-11
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Itxa/1950/2017 Of Pr. Commissioner Of Income Tax-10 v. India Medtronic Pvt. Ltd, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: 6.Consequently, the present appeal is dismissed as infructuous.No cost.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
Sonali Kilaje
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1950 OF 2017
Pr.Commissioner of Income Tax -10 ..Appellant
v/s.
India Medtronic Pvt. Ltd...Respondent
Mr. Akhileshwar Sharma for the Appellant.Ms. Jasmin Amalsadvala i/b. PDS Legal for the Respondent.
CORAM: UJJAL BHUYAN, & MILIND N. JADHAV, JJ.
DATE : JANUARY 29, 2020.
P. C.:-.Heard Mr. Akhileshwar Sharma, learned standing counsel,revenue for the appellant and Ms. Jasmin Amalsadvala, learnedcounsel for the respondent-assessee.
2.This appeal has been preferred by the revenue under Section260A of the Income Tax Act, 1961 (“the Act” for short) against theorder dated 28.10.2016 passed by the Income Tax AppellateTribunal “K” Bench, Mumbai (“Tribunal” for short) in S.A.No. 374/MUM/2016 for Assessment Year 2010-11.
3.Briefly stated, respondent had preferred Income Tax AppealNo. 1600/Mum/2015 for the Assessment Year 2010-11 before theTribunal. In the said appeal, respondent also fled stay applicationwhich was numbered as S.A.No.374/MUM/2016. Tribunal passed theimpugned order on the stay application staying the demand. It isthis order which is challenged in the appeal.
4.Learned counsel for the parties have informed the Court that
during the pendency of the present appeal, ITA No.1600/Mum/2015 has been disposed of by the Tribunal on17.01.2018 in favour of the assessee/respondent.
5.Since the parent appeal itself has been disposed of, thechallenge made in the present proceeding to the interim orderpassed in the stay application does not survive.
6.Consequently, the present appeal is dismissed as infructuous.No cost.
(MILIND N. JADHAV, J.)
(UJJAL BHUYAN,J.)
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