The Commissioner Of Income Tax-1 v. M/S.bifora Watch Co.ltd
High Court
18 Jul 2008 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-1 v. M/S.bifora Watch Co.ltd
Date of order
18 Jul 2008
Assessment year(s)
1990-91, 1989-90
Outcome
Other
Case summary
In The Commissioner Of Income Tax-1 v. M/S.bifora Watch Co.ltd, the High Court (2008) decided the matter.
Decision: The appeal is totally misconceived.Hence, the appeal is rejected.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
1
The Commissioner of Income Tax-1....Appellantvs.
M/s.Bifora Watch Co.Ltd....Respondent.
---
Mr.R.B.Upadhyay, for Appellant.
Mr.F.V.Irani with P.C.Tripathi & A.K.Jasoni, forRespondent.
CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.DATED: 18TH July, 2008.
P.C.:-
1.It is clear from the record that thequestion of attachment under Section 143(1)(a) of theIncome Tax Act arose only for the year 1989-90. Thatquestion does not arise for the assessment year 1990-91. This appeal relate to the assessment year 1990-91. So far as the assessment year 1989-90, no appeal
has been filed. The appeal is totally misconceived.Hence, the appeal is rejected.
(D.K.DESHMUKH, J.)
(J.P.DEVADHAR, J.)---
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