In Itxa/665/2010 Of The Commissioner Of Income-Tax-23 v. M/S Nathpa Jhakri Joint Venture, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, both 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.886 OF 2008
AND
INCOME TAX APPEAL (L) NO.887 OF 2008
The Commissioner of Income Tax
..Appellant.
V/s.
M/s. Naptha Jhakri Joint Venture..Respondent.
Mr.Vimal Gupta for appellant.
Mr.Sanjiv M. Shah for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009.
P.C. :-
1.Heard learned counsel for the rival
parties. Office objections are overruled. Registry is directed to register the appeals.
2.The impugned order relates to two assessment years 1999-2000 and 2001-02. Counsel appearing for the respondent states that the appeal relating to the assessment year 2000-01 in respect
of the same assessee was dismissed on 2nd December, 2008 by this Court in Income Tax Appeal No.166 of 2006. Since the impugned order has become final, we do not see any reason to interfere in the order. Consequently, both the appeals are dismissed in limini with no order as to costs.
(J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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