The Commissioner Of Income Tax-19 v. Versus
High Court
10 Apr 2013 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-19 v. Versus
Date of order
10 Apr 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-19 v. Versus, the High Court (2013) 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.
The order — as passed by the High Court
1 of 3 WP.2937.2012
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.2937 OF 2012
The Commissioner of Income Tax-19
Petitioner
versus
M/s.Long Bond Receivable Trust 2006Series IVRespondent
WITH
WRIT PETITION (L) NO.2938 OF 2012
The Commissioner of Income Tax-19Petitioner
versus
M/s.Long Board Receivable Trust 2007Series V
Respondent
WITH
WRIT PETITION (L) NO.2939 OF 2012
The Commissioner of Income Tax-19PetitionerversusM/s.IGHCC2 Loan Trust Ltd.Respondent
WITH
WRIT PETITION (L) NO.2940 OF 2012
The Commissioner of Income Tax-19Petitionerversus
M/s.IRE Loan Trust Limited
Respondent
WITH
WRIT PETITION (L) NO.2941 OF 2012
The Commissioner of Income Tax-19Petitionerversus
M/s.IGHCC3 Loan Trust Limited
Respondent
2 of 3 WP.2937.2012
WITH
WRIT PETITION (L) NO.2943 OF 2012
The Commissioner of Income Tax-19PetitionerversusM/s.IPGE Loan TrustRespondent
WITHWRIT PETITION (L) NO.2944 OF 2012
The Commissioner of Income Tax-19PetitionerversusM/s.Long Board Receivable Trust 2006Series IIIRespondent
WITH
WRIT PETITION (L) NO.2946 OF 2012
The Commissioner of Income Tax-19PetitionerversusM/s.KGE Loan Trust LimitedRespondent
WITH
WRIT PETITION (L) NO.2947 OF 2012
The Commissioner of Income Tax-19PetitionerversusM/s.IFHCC Loan Trust LimitedRespondent
Mr.Suresh Kumar for Petitioners.Mr.Madhur Agarwal with Mr.Atul K. Jasani for Respondents.
CORAM : DR.D.Y.CHANDRACHUD AND
A.A.SAYED, JJ.
DATE : 10 April 2013
3 of 3 WP.2937.2012
PC :
1.Learned counsel appearing on behalf of the Revenue states that the writ petitions have been rendered infructuous by the subsequent development which is that the Tribunal has already decided the appeal as a result of which the stay application did not survive and moreover, an order of assessment has also been passed by the Assessing Officer.
2.The petitions are accordingly dismissed as not pressed. In the circumstances, we clarify that we have had no occasion to render any adjudication on the questions raised in the proceedings.
(DR.D.Y.CHANDRACHUD, J.)
MST
(A.A.SAYED, J.)
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