Case LawHigh Court › Mca/700/2004 Of Hydroflex Equipment Ltd....

Mca/700/2004 Of Hydroflex Equipment Ltd. And Anr v. The Commissioner Of Income Tax

High Court 07 Dec 2004 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
Mca/700/2004 Of Hydroflex Equipment Ltd. And Anr v. The Commissioner Of Income Tax
Date of order
07 Dec 2004
Assessment year(s)
Outcome
Allowed

Case summary

In Mca/700/2004 Of Hydroflex Equipment Ltd. And Anr v. The Commissioner Of Income Tax, the High Court (2004) allowed the appeal. The decision went in favour of the assessee.

Decision: We, therefore, allow thisapplication and direct the registryto issue a fresh notice to theoriginal assessee returnable afterfour weeks.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

(Spl.-H.C.A.S.,C.D.,78-e) FARAD CONTINUATION SHEET NO.IN THE HIGH COURT OF BOMBAY AT GOAAPPELLATE SIDE MISCELLANEOUS CIVIL APPLICATION NO. 700 OF 2004 IN TAX APPEAL NO.39 of 2002 --------------------------------------------------------------------- Office Note, Office Memoranda of Quorum, appearances, Court’s Court’s or Judge’s Orders orders or directions and Registrar’s orders. ---------------------------------------------------------------------- Mr. E. P. Badri Narayanan, advocatefor the applicants. Mr. S. R. Rivankar, advocate forthe respondent. CORAM : B.H. MARLAPALLE &N.A. BRITTO, JJ.DATE : 7th December, 2004. P.C.: Mr. Badri Narayanan had caused his appearance on behalf ofthe assessee and the appeal has beenadmitted by Order dated 5th August,2002. 2. This application has been moved by Mr. Badri Narayananseeking leave to withdraw hisappearance on behalf of the originalassessee as Mr. Badri Narayanan hasbeen appointed as AdditionalStanding Counsel for the Union ofIndia. Notices were issued to the respondents and none appears forrespondent no.1. 3. Notice was issued and theoffice report shows that when freshservice was sought to be caused onthe Managing Director, ShriMadhusudan Joshi, his wife refusedto accept the said notice on behalfof her husband. assessee Company has not respondedto the Court notice and it isnecessary for the Company to causeits appearance in Tax Appeal No.39/2002. 5. We, therefore, allow thisapplication and direct the registryto issue a fresh notice to theoriginal assessee returnable afterfour weeks. Mr. Badri Narayananalso undertakes to intimate to the said Company about this Order.Application disposed of accordingly. B. H. MARLAPALLE, J. N.A. BRITTO, J. mc.
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan