In Itxa/4005/2009 Of The Commissioner Of Income Tax -6 Mumbai v. Essel Propack Ltd, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.4005 OF 2009
The Commissioner of Income Tax-6
..Appellant.
V/s.
M/s. Essel Propack Ltd.
..Respondent.
Mr. Suresh Kumar for appellant.
Mr. Sanjiv M. Shah for respondent.
CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ.
DATED : 30TH NOVEMBER, 2010
P.C. :-
1.The Tribunal has held that the reopening of the assessment is invalid on the ground that the reopening is based on mere change of opinion. Counsel for the revenue fairly states that the decision of the Tribunal is unassailable. In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs.
(R.M. SAVANT, 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