In Itxa/612/2011 Of The Commissioner Of Income Tax -13, Mumbai v. Shri Harshad N. Shah, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: All the appeals are dismissed in limini 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 BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 769 OF 2009ANDINCOME TAX APPEAL (L) NO.770 OF 2009AND INCOME TAX APPEAL (L) NO.771 OF 2009
The Commissioner of Income Tax
..Appellant.
V/s.
Shri Harshad N. Shah
..Respondent.
Mr. Suresh Kumar for appellant.
None for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009.
P.C. :-
Heard learned counsel for the revenue in all the three appeals. The Tribunal has remanded the matter for reconsideration by the assessing officer in the light of the judgment of this Court in the case or Ormaroo (I) Pvt.Ltd. reported in 176 ITR 470 (Bom). In this view of the matter, no substantial question of law arise in the above appeals. All the appeals are dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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