In The Commissioner Of Income Tax – 2, Mumbai v. M/S.dalmia Dyechem Industries Limited, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is thus dismissed in limine with no order as to costs.
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 NO.1788 OF 2009
The Commissioner of Income Tax – 2, Mumbai..Appellant.
Versus
M/s.Dalmia Dyechem Industries Limited..Respondent.
Ms.Suchitra Kamble for the appellant.None for the respondent.
CORAM : V.C. DAGA & J.P. DEVADHAR, JJ.
DATE : 18TH SEPTEMBER 2009
P.C. :
1.Heard learned counsel for the revenue. So fat as question of re-opening is concerned, the tribunal has considered it in detail in para 5 of the impugned order and recorded a finding of fact that no reason existed to believe that the income chargeable to tax had escaped assessment.
2.The finding of fact recorded by the tribunal based on appreciation of evidence, cannot be faulted. No substantial question of law arises in this appeal. The appeal is thus dismissed in limine with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
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