In Nma/3486/2002 Of The Commissioner Of Income Tax,City-Xxi, Mumbai v. Maniben Valji Shah, the High Court (2005) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is restored to file subject to the revenue removing all office objections within three weeks from today, failing which the restored appeal shall stands dismissed automatically without any further reference to the court.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3486 OF 2002
IN
INCOME TAX APPEAL NO.127 OF 2002
The Commissioner of Income tax
Mumbai City - XXI .. Appellant.
V/s.
Smt.Maniben Velji Shah .. Respondent.
Mr.Parag Vyas i/b. Mr.G.C. Mishra for the appellant.
CORAM : V.C. DAGA &
J.P. DEVADHAR, JJ.
DATED : 26TH SEPTEMBER, 2005.
P.C. :
1. Heard.
2. In spite of the service none for the
respondent.
3. The appeal is restored to file subject to
the revenue removing all office objections within
three weeks from today, failing which the restored
appeal shall stands dismissed automatically without
any further reference to the court.
(V.C. DAGA, J.)
(J.P. DEVADHAR, J.)
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