The Cit Mumbai v. Shri Chunilal M.shah
High Court
18 Mar 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Cit Mumbai v. Shri Chunilal M.shah
Date of order
18 Mar 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Cit Mumbai v. Shri Chunilal M.shah, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
K.J. IN THE HIGH COURT OF JUDICATRE AT BOMBAY
ORDINARY ORIGINAL CIVIL JRISDICTION
NOTICE OF MOTION NO.1162 OF 2005
IN
INCOME TAX APPEAL (L) NO.444 OF 2005
The CIT Mumbai ..Appellant
Versus
Shri Chunilal M.Shah ..Respondent
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Mr.S.M.Shah & Mr.P.S.Sahadevan for the appellant.
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Coram : F.I.Rebello & R.S.Mohite,JJ
Coram : F.I.Rebello & R.S.Mohite,JJ
Date : 18.03.2008.
PC
1. There is a delay of 216 days.
2. The learned Tribunal has confirmed the order of
Commissioner (Appeals). In paragraph-4 of the
order, considering the fact set out therein the
Tribunal arrived at the finding that facts are not
sufficient to penalise the assessee for concealment
of income under Section 271(1)(c) of the Act.
3. There are two concurrent finding of facts on the
issue. Considering the above, questions of law as
framed would not arise and consequently Motion
alongwith Appeal dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
(R.S.Mohite,J) (F.I.Rebello,J)
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