The Commissioner Of Income Tax- 12 v. M/S Laxmichand Bhagaji
High Court
15 Dec 2009 In favour of: Assessee
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The Commissioner Of Income Tax- 12 v. M/S Laxmichand Bhagaji
Date of order
15 Dec 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax- 12 v. M/S Laxmichand Bhagaji, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Issue: M/s The West Coast Paper Mills Ltd., whereby this Court held that the Review is not maintainable, and once the Review is not maintainable, the question of considering whether there is sufficient cause does not arise.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
acd
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 1688 OF 2009INREVIEW PETITION (LODG) NO. 33 OF 2009IN
INCOME TAX REFERENCE NO. 205 OF 2009
The Commissioner of Income Tax- 12.
...Petitioner
Vs.
M/s Laxmichand Bhagaji,
---
...Respondent.
Mr. P.S. Sahadevan, for the Appellant.Ms. Asifa Khan, for the Respondent.
CORAM :- V.C.DAGA & J.P.DEVADHAR, JJ.
P.C.
DATED : 15TH DECEMBER 2009.
1.Heard learned counsel for the Revenue and learned counsel for the Respondent.
2.In view of the judgment dated 21.11.2009 of this Court in the case of
The Commissioner of Income Tax-1 Vs. M/s The West Coast Paper Mills
Ltd., whereby this Court held that the Review is not maintainable, and once the Review is not maintainable, the question of considering whether there is sufficient cause does not arise. Therefore the prayer for condoning delay is liable to be dismissed. Accordingly, the Review Petition along with Notice of Motion dismissed.
(J.P.DEVADHAR, J.)
(V.C.DAGA, J.)
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