M/S.k.k.alufoil… v. The Income Tax Officer 12(2)(3)…

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 522 OF 2012 M/s.K.K.Alufoil… Appellant v/s The Income Tax Officer 12(2)(3)… Respondent Mr.Nitesh Joshi i/by Mint & Conferers for the appellant.Mr.P.C. Chhotaray for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 19TH MARCH, 2014 P. C. : 1Heard both sides. 2We are of the view that the Tribunal committed no error in rendering the findings concurrent with that of the Assessing Officer and the Commissioner of Income Tax (Appeals). Each one of them held that for enabling the appellant assessee to place on record the certificates proving deduction of tax at source, the provisions of sub- section (14) of Section 155 of the Income Tax Act would have to be invoked. The assessee could not have invoked the provisions of sub-section (14) of Section 155 of the Income Tax Act, 1961. In the given facts and circumstances and which have been noted in paragraph 2 of the order of the Tribunal. For all these reasons, this appeal does not raise any substantial question of law. It is accordingly dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)