The Commissioner Of Income Tax ... App v. Dbs Bank Ltd
High Court
20 Jan 2009 In favour of: Unclear
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The Commissioner Of Income Tax ... App v. Dbs Bank Ltd
Date of order
20 Jan 2009
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax ... App v. Dbs Bank Ltd, the High Court (2009) decided the matter.
Issue: Revenue has preferred the appeal on the following question : "Whether on the facts and in the circumstances of the case the the ITAT was justified in deleting the levy of Interest u/s 234B?" .
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 4047 OF 2008
NOTICE OF MOTION NO. 4047 OF 2008
NOTICE OF MOTION NO. 4047 OF 2008
WITH
WITH
WITH
INCOME TAX APPEAL (L) NO. 2876 OF 2008
INCOME TAX APPEAL (L) NO. 2876 OF 2008
INCOME TAX APPEAL (L) NO. 2876 OF 2008
The Commissioner of Income Tax ... Appellant
The Commissioner of Income Tax ... App
Versus
DBS Bank Ltd. ... Respondent
Mr. Parag Vyas for the Appellant.
Mr. B.D. Damodar i/by Kanga & Co. for Respondent.
CORAM: F.I. REBELLO, &R.S. MOHITE, JJ.
CORAM: F.I. REBELLO, &
R.S. MOHITE, JJ.
DATED: JANUARY 20, 2009
DATED: JANUARY 20, 2009
DATED: JANUARY 20, 2009
P.C.
P.C.
. For the order tobe passed and for the cause
shown, delay condoned in terms of Prayer Clause (a).
Office to register the appeal.
. Revenue has preferred the appeal on the following
question :
"Whether on the facts and in the
circumstances of the case the the ITAT was
justified in deleting the levy of Interest
u/s 234B?"
. Considering the finding in Para 10 of the order
of the I.T.A.T. we do not propose to answer the
issue and leave it open for consideration by the
A.O. afresh.
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