In Mitsui O.s.k. Lines Maritime (India) Private Limited v. Dy. Commissioner Of Income Tax, the High Court (2012) allowed the appeal. The decision went in favour of the assessee.
Issue: DATE : 18TH DECEMBER, 2012 PC: Whether the ITAT was justified in setting aside the order of the Assessing Officer for fresh adjudication following its own order for the assessment year 2003-04 is the question raised in this appeal.
Decision: 2)The appeal is disposed of in the above terms with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ASN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.1467 OF 2012
Mitsui O.S.K. Lines Maritime (India) Private Limited.
...Appellant.
v.
Dy. Commissioner of Income Tax.
...Respondent.
Mr. P. J. Pardiwala, Sr. Advocate with Mr. Atul K. Jasani for the Appellant.Mr. Arvind Pinto for the Respondent.
CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.
DATE : 18TH DECEMBER, 2012
PC:
Whether the ITAT was justified in setting aside the order of the Assessing Officer for fresh adjudication following its own order for the assessment year 2003-04 is the question raised in this appeal. The appeal filed by the assessee against the order of ITAT for A.Y.2003-04 being Tax Appeal No.426/2012 has been allowed by this Court on 17/7/2012 and while setting aside the order of ITAT the matter has been restored to the file of the ITAT for fresh decision in accordance with law. Accordingly, the order of the ITAT impugned in the present appeal is also set aside and the matter is restored to the file of the ITAT for fresh decision on merits and in accordance with law.
2)The appeal is disposed of in the above terms with no order as to costs.
(M.S.SANKELCHA, J.)
(J.P. DEVADHAR, J.)
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