In Itxa/451/2001 Of The Commissioner Of Income Tax, Mumbai-Iii v. The State Bank Of India, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Issue: Thereis nothing in the appeal memo indicating that permissionwas taken for preferring the appeal nor his counselafter 7-years not in a position to state whether suchpermission has been granted.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONSUR TAX APPEAL NO.451 OF 2001The Commissioner of Income Tax...Appellant.Vs.The State Bank of India...Respondent.Mr.P.S.Sahadevan for the Appellant.Ms. R.M.Sidhwa for the Respondent.CORAM : F.I. REBELLO & R.S. MOHITE, JJ.DATED : 8TH JANUARY,2008.PC :1. Appeal was dismissed for non prosecution by theTribunal as prior approval from the COD has not beenobtained.2. This appeal was preferred in the year 2001. Thereis nothing in the appeal memo indicating that permissionwas taken for preferring the appeal nor his counselafter 7-years not in a position to state whether suchpermission has been granted. In the light of that,appeal dismissed as permission has not been obtained.
Liberty to revenue to prefer the appropriate appeal if
in the event permission is obtained.
(R.S. MOHITE, J.)
(F.I. REBELLO, J.)
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