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
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Mr. Arvind Pinto for Appellant.
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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.)
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