In Itxa/4706/2010 Of The Commissioner Of Income Tax-12 Mumbai v. M/S. General Export Enterprises Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the disposal of the appeal, the Notice of Motion does not survive and the same is disposed of as such.
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 JURISDICTIONINCOME TAX APPEAL (LOD) NO.302 OF 2009WITH NOTICE OF MOTION NO.839 OF 2009
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LOD) NO.302 OF 2009
WITH
NOTICE OF MOTION NO.839 OF 2009
The Commissioner of Income tax ..Appellant.
V/s.
M/s. General Export Enterprise ..Respondent.
Mr.Suresh Kumar for appellant.
Mr.S.S.Shetty for respondent.
CORAM : V.C.DAGA AND
CORAM : V.C.DAGA ANDJ.P.DEVADHAR, JJ. DATED : 8TH APRIL, 2009.
J.P.DEVADHAR, JJ.
DATED : 8TH APRIL, 2009.
P.C. :-
P.C. :-
1. In view of the order dated 6/7/2006 passed
in appeal No.3261/Mum/05 the reassessment order does
not survive because the order passed under section 263
has been cancelled. Therefore, the appeal filed by
the assesseee on 26/9/2006 before the Tribunal was
dismissed. In this view of the matter, this appeal is
dismissed with no order as to costs.
2. In view of the disposal of the appeal, the
Notice of Motion does not survive and the same is
disposed of as such.
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