The Commissioner Of Income Tax-20 v. M/S.liberty Chemicals Works
High Court
20 Feb 2009 In favour of: Assessee
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The Commissioner Of Income Tax-20 v. M/S.liberty Chemicals Works
Date of order
20 Feb 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-20 v. M/S.liberty Chemicals Works, the High Court (2009) 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.
Sections referenced in this judgment
The order — as passed by the High Court
(-1-)
MGN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.980 of 2008
The Commissioner of Income Tax-20......Appellant
Vs.
M/s.Liberty Chemicals Works ......Respondent
Mr. R. Ashokan, for the appellant.
Mr. B.G. Vaidya, for the Respondent.
CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 20th February,2009
CORAM: F.I.
R.S.MOHITE, JJ.
DATED: 20th February,2009
P.C.
P.C.
. Both the C.I.T.(A) and I.T.A.T. have
recorded two concurrent findings of fact. Firstly,
that the notice under Section 148 of the Income Tax
Act was issued beyond the period prescribed.
Secondly, there were no reasons to believe. These
being purely findings of fact the question of law as
raised would not arise. Consequently, Appeal
dismissed.
(R.S.MOHITE, J.) (F.I.REBELLO,J.)
(R.S.MOHITE, J.) (F.I.REBELLO,J.)
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