In Itxa/565/2008 Of The Commissioner Of Income Tax -3 v. M/S Tresta Trading Pvt. Ltd, the High Court (2008) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.565 OF 2008
The Commissioner of Income Tax-3 ..Appellant.
V/s.
M/s.Tresta Trading Pvt.Ltd. ..Respondent.
Mr.Vimal Gupta for the Appellant.
Mr.J.D. Mistry i/by Mr.Raj Darak for the
Respondent.
CORAM : D.K. DESHMUKH &
J.P. DEVADHAR, JJ.
DATED : 11TH SEPTEMBER, 2008.
P.C. :
1. It is common ground that the order passed
by the tribunal setting aside the order of CIT
passed under Section 263 has attained finality and
hence setting aside the order pursuant to the order
passed under Section 263 cannot sustain. No
substantial question of law arises in this appeal.
Hence, rejected.
D.K. DESHMUKH, J.
J.P. DEVADHAR, J.
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