In The Commissioner Of Income Tax Iii v. Kamal Kishor Rathi, the High Court (2008) 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4076 OF 2007
in
I.T.A. NO.8 OF 2000
The Commissioner of Income Tax III. Appellant
Vs.
Kamal Kishor Rathi... Respondent
Mr.B.M.Chatterjee for AppellantNone for Respondent
P.C.
1. Heard learned counsel for the appellant. Noneappears for the respondents though served.Perused the affidavit in support of the Notice ofmotion. For the reasons stated in the affidavitin support of the Notice of motion, suficientcause is made out. Hence, the Notice of motion ismade absolute in terms of prayer clause (a).
{ A.V.Nirgude, J }
{ Dr.S.Radhakrishnan, J }
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