In Itxa/6451/2010 Of The Commissioner Of Income Tax -9 Mumbai v. M/S. Ciba Speciality Chemicals Ltd, the High Court (2009) decided the matter.
Decision: Appeal is, therefore, dismissed in limine 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 JURISDICTIONINCOME TAX APPEAL (LDG.) NO. 889 OF 2009
The Commissioner of Income-tax-,
... Appellant.
M/s.Ciba Speciality Chemicals Ltd. ... Respondent.
Suresh Kumar for the appellant.
Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant.
2.The order passed by the C.I.T. (Appeals) under section 263 of the Income Tax Act was set aside by the Tribunal vide its order dated 25[th] October 2005. The said order of the Tribunal has attained finality. In this view of the matter, no substantial question of law is involved since the reassessment was order passed pursuant to the order of the C.I.A.(A). Appeal is, therefore, dismissed in limine with no order as to costs.
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue