The Commissioner Of Income Tax-5 v. Nice Designs Pvt. Ltd

(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1229 OF 2008 The Commissioner of Income Tax-5...Appellant Vs. Nice Designs Pvt. Ltd. ....Respondent Mr. R. Ashokan, for the appellant. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 17th January, 2009 CORAM: F.I. R.S.MOHITE, JJ. DATED: 17th January, 2009 P.C.: P.C.: . The question as framed arises from the non-submission of Form No.10-CCAC with the original return of income. That form was subsequently submitted. The Tribunal held that, that being purely procedural the A.O. was not justified in negating the claim of the assessee. The C.I.T. (Appeal) had allowed the Appeal preferred by the Assessee, which order has been confirmed by ITAT. 2. The view taken, in our opinion, is correct view. Hence, the question of law as framed would not arise. Consequently Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.)