Itxa/334/2004 Of The Commissioner Of Income-Tax,Mumbai-City-24 v. M/S Bhatia Enterdprises
High Court
13 Jan 2005 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/334/2004 Of The Commissioner Of Income-Tax,Mumbai-City-24 v. M/S Bhatia Enterdprises
Date of order
13 Jan 2005
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/334/2004 Of The Commissioner Of Income-Tax,Mumbai-City-24 v. M/S Bhatia Enterdprises, the High Court (2005) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY
INCOME TAX APPEAL NO.334 OF 2004
INCOME TAX APPEAL NO.334 OF 2004
The Commissioner of Income Tax ..Appellant.
V/s.
M/s.Bhatia Enterprises ..Respondents.
Mr.R.V.Desai with P. Kapoor for appellant.
CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.
CORAM : S.RADHAKRISHNAN AND
J.P.DEVADHAR, JJ.
DATED : 13TH JANUARY, 2005.
P.C. :-
P.C. :-
. Heard learned counsel for the appellant.
Perused the order passed by the Income Tax Appellate
Tribunal dated 10th June, 2003, wherein it is held that the assessee has discharged the primary onus cast upon it by filing not only loan confirmations but also affidavits
in 39 cases and personal attendance in a number of cases. In view of the aforesaid clear finding of fact recorded no
substantial question of law is involved in this appeal.
Hence appeal stands dismissed.
(S.RADHAKRISHNAN, J.)
(S.RADHAKRISHNAN, J.)
(J.P. DEVADHAR, J.)
(J.P. DEVADHAR, J.)
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