In The Commissioner Of Income Tax-10 v. Hindustan Construction Co. Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Issue: Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in restoring the issue of dis-allowance u/s.14A to the file of the Assessing Officer in view of the decision of the Bombay High Court in Godrej and Boyce Mfg.
Decision: Accordingly, both the appeals are dismissed with no (M.S.SANKLECHA, J.) (J.P.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ASN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 390 OF 2013WITH
INCOME TAX APPEAL (L) NO. 393 OF 2013
The Commissioner of Income Tax-10.
v.
Hindustan Construction Co. Ltd.
..Appellant.
..Respondent.
Mr. Suresh Kumar for the Appellant.
Mr. S.M.Shah for the Respondent.
CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.
DATE : 18[th] March, 2013.
PC:
In these appeals by the revenue for assessment years
2005-06 and 2006-07 respectively, following common question has been raised for our consideration.
Whether on the facts and in the circumstances of the
case and in law the Tribunal was justified in restoring the issue of dis-allowance u/s.14A to the file of the Assessing Officer in view of the decision of the Bombay High Court in Godrej and Boyce Mfg. Co. Ltd. v. Deputy Commissioner of Income Tax (328 ITR 81 (Bom.)?
ASN
2)
The Tribunal by the impugned order has restored the
matter to the file of the Assessing Officer for fresh adjudication in the light of the decision of this Court in Godrej and Boyce Mfg. Co. Ltd. v. Deputy Commissioner of Income Tax reported in 328 ITR 81 (Bom.). Hence, we see no reason to entertain the proposed common question of law.
3)order as to costs.
Accordingly, both the appeals are dismissed with no
(M.S.SANKLECHA, J.)
(J.P. DEVADHAR, J.)
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