The Commissioner Of Income Tax-26 v. Mr. Mihir Jagdish Doshi

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1685 OF 2011 The Commissioner of Income Tax-26. v. Mr. Mihir Jagdish Doshi. ..Appellant. ..Respondent. Mr. Arvind Pinto for the Appellant.Mr. Atul K. Jasani for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 4[th] February, 2013. PC: In this appeal by the revenue following question has been raised for our consideration. Whether on the facts and circumstances of the case and in law and true scope and correct interpretation of Section 17(2) of the Income Tax Act, 1961 and other applicable provisions, the Tribunal was justified in dismissing the appeal of the department by holding that hypothetical tax is not a part of salary income of the assessee? 2)It is stated by the Counsel for the parties that the Tribunal has followed its decision in the matter of Jaydev H. Raja decided on 30/3/1999. The revenue had preferred an appeal against the order of Tribunal in the matter of Jaydev H.Raja and this Court by its order dated 25/9/2012 affirmed the view of the Tribunal. In view of the above, no question of law arises for our consideration. It is stated by the Counsel for the parties that the 3)The appeal is, accordingly, dismissed with no order as to costs. (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)