In Itxa/203/2008 Of The Commissioner Of Income-Tax-Pune v. Kinetic Motors Co Ltd, the High Court (2008) decided the matter.
Issue: Although, the learned Counsel for the Revenue states that an appeal has been filed against the decision of the Tribunal relating to assessment year 1995-96, he is unable to state as to whether the said appeal is pending before this court or not.
Decision: In this view of the matter, in the absence of any material to suggest that the appeal filed in respect of the earlier years is pending, the present is disposed of with liberty to the Appellant to renew the appeal if the appeal filed for the earlier year is admitted.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
- 1 -
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O. O. C. J.
INCOME TAX APPEAL NO.203 OF 2008
...
The Commissioner of
Income Tax-V ...Appellant
v/s.
Kinetic Motors Co.Ltd. ...Respondent
...
Mr.Vimal Gupta for the Appellant.
...
CORAM: D.K.DESHMUKH&
J.P.DEVADHAR, JJ.
DATED:29TH AUGUST, 2008
P.C.:
1. There are two questions raised by the Revenue.
The Tribunal has disposed of the appeal relying upon
- 2 -
its decision in the assessee’s own case for
assessment years 1996-97 and 1995-96. Although, the
learned Counsel for the Revenue states that an
appeal has been filed against the decision of the
Tribunal relating to assessment year 1995-96, he is
unable to state as to whether the said appeal is
pending before this court or not.
2. In this view of the matter, in the absence of any
material to suggest that the appeal filed in respect
of the earlier years is pending, the present is
disposed of with liberty to the Appellant to renew
the appeal if the appeal filed for the earlier year
is admitted.
(D.K.DESHMUKH, J.)
(J.P.DEVADHAR, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue