The Commissioner Of Income Tax-3 v. M/S.aipita Marketing P.ltd
High Court
25 Jul 2008 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-3 v. M/S.aipita Marketing P.ltd
Date of order
25 Jul 2008
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-3 v. M/S.aipita Marketing P.ltd, the High Court (2008) decided the matter.
Issue: He argued on the question whether theassessment could have been reopened which iscompleted.
Decision: The appeal is therefore, rejected. --- (D.K.DESHMUKH, J.)(J.P.DEVADHAR, J.)
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.188 OF 2008
The Commissioner of income Tax-3...Appellant
vs.
M/s.Aipita Marketing P.Ltd....Respondent.
---
Mr.Vimal Gupta, for Appellant.
CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.DATED: 25[th] July, 2008.
P.C.:-
1.Heard the learned Counsel appearing for theappellant. He argued on the question whether theassessment could have been reopened which iscompleted. He relied on the judgment of the SupremeCourt in the case “Assistant Commissioner of IncomeTax Vs. Rajesh Jhaveri Stock Brokers P.Ltd, (2007)291ITR 500(SC). However, perusal of the order of thetribunal shows that the tribunal has examined themerit of the matter and the tribunal has held thatthere was no mistake made by the Commissioner of
Income Tax in accepting the claim made by theassessee. In our opinion, therefore, no question oflaw arises. The appeal is therefore, rejected.
---
(D.K.DESHMUKH, J.)(J.P.DEVADHAR, J.)
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