K.k.c. Nrk House, Mumbai v. The Income-Tax Officer 18 (2)(4

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL No. 1245 OF 2008. ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 1245 OF 2008. K.K.C. NRK House, Mumbai ..Appellant. Vs The Income-tax Officer 18 (2)(4), Mumbai - & Ors. ..Respondents. Mr M. Subramanian with V. S. Hadade, Advocate for the Appellant. Mr K. R. Chaudhari, Advocate for the Respondent. CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN AND V.C.DAGA, JJ. AND V.C.DAGA, JJ. DATED: 1st DECEMBER, 2008. DATED: 1st DECEMBER, 2008. P.C.: P.C.:---- ---- 1. Heard the learned counsel for the parties. 2. Perused the Tribunal’s order dated 25.4.2007. Primarily, the learned counsel for the Appellant sought to argue that the Authority has not recorded any reasons while initiating reassessment proceeding. However, the learned counsel for the Appellant fairly admitted that the Assessee had not raised any objection or sought any reasons while the aforesaid proceedings were initiated. The Assessee also appears to have filed return without raising any objection and the same was also not under protest. 3. In view of the aforesaid acquiescence the appellant cannot now raise the aforesaid issue as sought. Hence, we do not find any substantial question of law in the above appeal. 4. In the result, the appeal is dismissed. (DR S. RADHAKRISHNAN,J) (V.C. DAGA,J)(DR S. RADHAKRISHNAN,J) (V.C. DAGA,J) (DR S. RADHAKRISHNAN,J) (V.C. DAGA,J)