Case Law › High Court › The Commissioner Of Income Tax - 7, Mumb...

The Commissioner Of Income Tax - 7, Mumbai v. Spl Corrosion Control Services Limited

High Court 25 Jul 2011 In favour of: Assessee

Forum / Bench

High Court · newos

Parties

Date of order

25 Jul 2011

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax - 7, Mumbai v. Spl Corrosion Control Services Limited, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.

Issue: 1.The basic question raised in this appeal is, whether the Income Tax Appellate Tribunal was justified in canceling the order of the Commissioner of Income Tax passed under Section 263 of the Income Tax Act, 1961.

Decision: 3.For the reasons stated therein, the present appeal is also dismissed with no order as to costs.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 263 case law →

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2516 OF 2010 The Commissioner of Income Tax - 7, Mumbai..Appellant. Versus SPL Corrosion Control Services Limited..Respondent. Mr.Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. P.C. : DATE : 25[th] July, 2011. 1.The basic question raised in this appeal is, whether the Income Tax Appellate Tribunal was justified in canceling the order of the Commissioner of Income Tax passed under Section 263 of the Income Tax Act, 1961. 2.The learned counsel for the Revenue fairly states that the questions raised in this appeal are already answered by this Court against the Revenue in the case of CIT V/s. Nikhil Investment Company Private Limited, being Income Tax Appeal (L) No.3006 of 2009, decided on 15th March 2010. 3.For the reasons stated therein, the present appeal is also dismissed with no order as to costs.

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.