In The Commissioner Of Income Tax – 25, Mumbai v. Shri Bharatkumar K. Modi (Huf, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of the matter, as the appeal is not maintainable, the same is dismissed 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 (L) NO.1451 OF 2008
The Commissioner of Income Tax – 25, Mumbai..Appellant.
Versus
Shri Bharatkumar K. Modi (HUF)
..Respondent.
Mr.P.S. Sahadevan for the appellant.Ms.Madhavi Tavanandi for the respondent.
CORAM : V.C. DAGA & J.P. DEVADHAR, JJ.
DATE : 6TH AUGUST 2009
P.C. :
1.Heard.
2.This appeal is filed by the revenue against an order passed by the tribunal rejecting the miscellaneous application filed by the revenue for modification of the order passed on the appeal. This Court in the case of ChemAmit V/s. A.C.I.T. reported in 272 ITR 397 (Bom)has held that no appeal is maintainable against the order of rejecting miscellaneous application. In this view of the matter, as the appeal is not maintainable, the same is dismissed with no order as to costs.
(J.P. Devadhar, J.)
(V.C. Daga, J.)
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