The Commissioner Of Income Tax-Central v. M/S. Kirti Foods Ltd
High Court
03 Oct 2011 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-Central v. M/S. Kirti Foods Ltd
Date of order
03 Oct 2011
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-Central v. M/S. Kirti Foods Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, both the Appeals are accordingly dismissed with no orders as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 42 OF 2011
The Commissioner of Income Tax-Central.. Appellant
Vs.
M/s. Kirti Foods Ltd. .. Respondent.
WITHINCOME TAX APPEAL (L) NO. 43 OF 2011
The Commissioner of Income Tax-Central.. Appellant
Vs.
Kirtikumar V. Bhutada .. Respondent.
Mr. Vimal Gupta for the Appellant.
Mr. S.N.Inamdar, senior counsel with Mr. Mihir Naniwadekar for the Respondent.
(in both the appeals)
CORAM: J.P. DEVADHAR & K.K. TATED, JJ.DATE: 3RD OCTOBER, 2011.
P.C.
These Appeals are filed by the Revenue against the order of the Income Tax Appellate Tribunal on a Miscellaneous Application filed by the Department, wherein, the ITAT has declined to entertain the Miscellaneous
Application. This court in the case of Chem Amit vs. Assistant Commissioner of Income Tax reported in 272 ITR 397 has held that no Appeal is maintainable against the order of ITAT rejecting the Miscellaneous Application. Hence, both the Appeals are accordingly dismissed with no orders as to costs.
(J.P. DEVADHAR, J.)
(K.K. TATED, J.)
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