The Commissioner Of Income Tax – 6, Mumbai v. M/S.mazda Imaging Private Limited
High Court
13 Sep 2011 In favour of: Revenue
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax – 6, Mumbai v. M/S.mazda Imaging Private Limited
Date of order
13 Sep 2011
Assessment year(s)
2003-04, 2002-03, 2004-05
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax – 6, Mumbai v. M/S.mazda Imaging Private Limited, the High Court (2011) allowed the appeal. The decision went in favour of the Revenue.
Issue: P.C. : DATE : 13th September 2011 1.Whether the Income Tax Appellate Tribunal was justified in allowing the deduction claimed by the assessee under Section 80JJAA of the Income Tax Act, 1961 is the question raised in this appeal.
Decision: 4.Accordingly, the appeal is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.3020 OF 2009
The Commissioner of Income Tax – 6, Mumbai
..Appellant.
Versus
M/s.Mazda Imaging Private Limited..Respondent.
Mr.Suresh Kumar for the appellant.Mr.Atul K. Jasani for the respondent.
CORAM : J.P. Devadhar &K.K. Tated, JJ.
P.C. :
DATE : 13th September 2011
1.Whether the Income Tax Appellate Tribunal was justified in allowing the deduction claimed by the assessee under Section 80JJAA of the Income Tax Act, 1961 is the question raised in this appeal.
2.The assessment year involved herein is AY 2003-04.
3.Admittedly, the Revenue has allowed the claim of the assessee under Section 80JJAA of the Income Tax Act, 1961 in the assessment year 2002-03. Similarly, it is not in dispute that the Revenue has allowed the claim of the assessee under Section 80JJAA of the Income Tax Act, 1961 in the assessment year 2004-05. In these circumstances, the decision of the
Income Tax Appellate Tribunal that the assessee is entitled to deduction under Section 80JJAA of the Income Tax Act, 1961 for the assessment year 2003-04 cannot be faulted.
4.Accordingly, the appeal is dismissed with no order as to costs.
(K.K. Tated, J.)
(J.P. Devadhar, J.)
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