Itxa/430/2003 Of Directore Of Income Tax (International Taxation) Mum v. Decca Survey Overseas Ltd
High Court
14 Dec 2004 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Itxa/430/2003 Of Directore Of Income Tax (International Taxation) Mum v. Decca Survey Overseas Ltd
Date of order
14 Dec 2004
Assessment year(s)
1989-90
Outcome
Other
Case summary
In Itxa/430/2003 Of Directore Of Income Tax (International Taxation) Mum v. Decca Survey Overseas Ltd, the High Court (2004) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
O.O.C.J.
INCOME TAX APPEAL NO.430 OF 2003
The Director of Income-tax,(International Taxation), Mumbai .. Appellant
v/s.
M/s.Decca Survey Overseas Ltd.
.. Respondents
Mr.R.V.Desai, senior counsel with Ms.S.V.Bharuchai/by Mr.T.C.Kaushik for appellant.
CORAM: R.M.LODHA ANDJ.P.DEVADHAR, JJ.
DATED:14thDecember, 2004
P.C.
Heard Mr.R.V.Desai, the learned senior counsel
for the revenue.
2. The impugned order is based on the earlierorder dated 24.9.98 passed by the Tribunal in thecase of the assessee for the assessment year1989-90. It was not in dispute before the Tribunalthat the controversy was covered by the earlierorder dated 24.09.1998 passed by the Tribunal. Thelearned senior counsel for the revenue could notshow that the order dated 24.9.98 for the assessmentyear 1989-90 has not attained finality.3. We are, thus, satisfied that the impugned orderdoes not give rise to any substantial question of
law. Dismissed in limine.
(R.M.LODHA, J.)
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