In Itxa/5922/2010 Of The Commissioner Of Income Tax, - 10 Mumbai v. Shivaji Roller Flour Mills Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the result, appeal is dismissed for want of substantial question of law 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (LDG.) NO. 2358 OF 2009
The Commissioner of Income-tax.
... Appellant.
V/s.
M/s.Shivaji Roller Flour Mills Pvt.Ltd. ... Respondent.
Ms.Padma Divakar for the appellant.
A.K.Jasani for the respondent.
P.C. :
Office objections are overruled. Office to register the appeal. Appeal is taken up for hearing by consent of parties. Perused appeal
2.The question sought to be raised in this appeal was also involved in ITXA (L) No.2536/2006 which came to be rejected under rule 986 and order of the Tribunal impugned therein became final. So far as question raised in the present appeal is concerned, on the question itself it can conveniently be said that the question arises on appreciation of evidence. It can hardly be said to be a substantial question of law. In the result, appeal is dismissed for want of substantial question of law with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA J.)
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