The Cit- Vi, Mumbai v. M/S.greaves Ltd
High Court
08 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Cit- Vi, Mumbai v. M/S.greaves Ltd
Date of order
08 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Cit- Vi, Mumbai v. M/S.greaves Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Issue: The following question is sought to be raised by this Appeal:- "Whether in the face of an expressed provision of law providing for non-payment of interest for delays attributable to the assessee, the same can be granted by overlooking the same by relying on the equity based on reasonableness, not pr...
Decision: Hence, Appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.1473 OF 2006
INCOME TAX APPEAL (L) NO.1473 OF 2006
The CIT- VI, Mumbai .. Appellant
Vs.
M/s.Greaves Ltd. .. Respondent
Mr.A.D.Kango with Mr.P.S.Sahadevan for the Appellant.
Mr.S.J.Mehta for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ.
CORAM :- DR.S.RADHAKRISHNAN &
J.P.DEVADHAR, JJ.
DATE : 8th April, 2008
DATE : 8th April, 2008
P.C.
1. By consent, the Appeal is taken up for hearing.
Heard the learned Counsel for the parties. The
following question is sought to be raised by this
Appeal:-
"Whether in the face of an expressed provision of law
providing for non-payment of interest for delays attributable to the assessee, the same can be granted by overlooking the same by relying on the equity based on reasonableness, not provided for in the statute."
2. The above question raised in this Appeal does not
involve the question of law but involves only the
question of fact. No question of law is involved in
this Appeal. Hence, Appeal stands dismissed.
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
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