Case Law › High Court › O R D E R%29.08.2012 v. S. Ravindra Biia...

O R D E R%29.08.2012 v. S. Ravindra Biiat, J

High Court 29 Aug 2012 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

29 Aug 2012

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In O R D E R%29.08.2012 v. S. Ravindra Biiat, J, the High Court (2012) dismissed the appeal.

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

Sections referenced in this judgment

Section 14A case law →

•4 I $~1 &3 -IN THE niGIICOURTOF DELHIAT NEW DELHI -IITA 476/2012COMMISSIONl^Jl OF INCOME l AX-IIAppellant Through : Sh. Kamal Sawhncy, Sr. Standing Counsel.versusM/S JAY PEE VENTUR]£S PVT. LTD.RespondentThrough : Nemo. ITA 478/2012CITAppellantThrough ; Sh. Kamal Sawhney, Sr. Standing Counsel.versusJAY PliE VENTURliS PVT LTDRespondentTlirough : Nemo. CORAM:HON'BLE MR. JUSTICE S. IMVINDliA BIIATHON'BLE MR. JUSTICE R.V.EASWAR O R D E R%29.08.2012 '!'hc Revenue claims to be aggrieved by the orders of the Tribunal in these cases,rhe substantial questions of law sought to be urged is in respect of the disallowanceunder Section 14A of the Income Tax Act, which was directed to be deleted by theI'ribunal. followingthe decisionof the Bombay High Court in GodreJ & Boyce v. DCIT328 TfR 8! (Bom). This Court notices that a similarreasoninghas been adopted in thejudgmentreported as hdaxoppInvestmentLtd. v. CIT (2012) 247 C'l'R 162. ha view ofthese circumstances,no substantial question of law arises. I'hc appeals are accordinglydismissed, following the reasoning in Maxopp (supra). S. RAVINDRA BIIAT, J R.V.EASWAR,J AUGUST29,2012'ajk' Signature Not Verified

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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.

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