Case LawHigh Court › Itxa/221/2018 Of Principal Commissioner...

Itxa/221/2018 Of Principal Commissioner Of Income Tax 32 Mumbai v. Hemanshu K Modi (

High Court 30 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/221/2018 Of Principal Commissioner Of Income Tax 32 Mumbai v. Hemanshu K Modi (
Date of order
30 Mar 2022
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Itxa/221/2018 Of Principal Commissioner Of Income Tax 32 Mumbai v. Hemanshu K Modi (, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.Therefore, unless appellant is able to show within two weeksfrom today that they have complied with the directions given on 15[th]November, 2021 as noted above, the self operating order will become effective and appeal will stand dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Digitallysigned byPURTIPURTIPRASAD IN THE HIGH COURT OF JUDICATURE AT BOMBAYPRASADPARABPARABDate:ORDINARY ORIGINAL CIVIL JURISDICTION2022.04.0517:53:40+0530 INCOME TAX APPEAL NO. 221 OF 2018 Principal Commissioner of Income Tax – 32, Mumbai V/s.Hemanshu K. Modi ….Appellant …Respondent ---- Mr. Arvind Pinto for Appellant. ---- CORAM : K.R. SHRIRAM &N. R. BORKAR, JJ. DATED : 30[th] MARCH, 2022 P.C. :1.Record and Proceedings does not indicate that copy of theappeal has been served on respondent. On 15[th] November, 2021 in IncomeTax Appeal No.1954 of 2017 we had passed an order directing theCommissioner of Income Tax (Judicial) of Mumbai and Pune to ensure thatevery appeal filed by them, which are pending admission, is served onrespondent within two weeks from that date and affidavit of service wasfiled and if not effected and affidavit of service was not filed,the appeal will stand dismissed without further reference to the court. Timewas extended in certain cases where appellant’s counsel sought extension. 2.Therefore, unless appellant is able to show within two weeksfrom today that they have complied with the directions given on 15[th]November, 2021 as noted above, the self operating order will become effective and appeal will stand dismissed. If the affidavit of service is filed in compliance with the directions given on 15[th] November, 2021 the appeal then be listed on 20[th] April, 2022. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan