The Commissioner Of Income-Tax, Bombay City-Ii, Bombay v. Central Bank Of India
High Court
19 Aug 2004 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income-Tax, Bombay City-Ii, Bombay v. Central Bank Of India
Date of order
19 Aug 2004
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income-Tax, Bombay City-Ii, Bombay v. Central Bank Of India, the High Court (2004) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORIGINAL SIDE
INCOME TAX APPEAL NO. 469 OF 2002
The Commissioner of Income-tax,Bombay City-II, Bombay.
vs.
Central Bank of India
Appellant
Respondent
Mr. K. R. Chaudhary i/b. Mr. H. D. Rathod for theappellant.
CORAM: R.M. LODHA &J.P.DEVADHAR,JJDATED: 19th August 2004P.C.Heard.2. It is not in dispute that the revenue did not obtainany approval of the Committee of Disputes before filingthe appeal before the Tribunal. In this view of thematter, the order of the Tribunal cannot be faulted.However, it is clarified that if at any time for theAssessment Year 1986-87 the revenue obtains certificatefrom Committee of Disputes, the revenue shall be atliberty to apply to the Tribunal for restoration of the
appeal being ITAT no.4435/Bom/1991.
3. With the aforesaid clarification, appeal isdismissed.
(R.M.LODHA, J.)
(J.P. DEVADHAR,J.)
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.
EaseValue