The Commissioner Of Income Tax - Iv, Pune v. M/S.shriniwas Chilka Mill, Solapur

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1318 OF 2009 The Commissioner of Income Tax - IV, PuneVersusM/s.Shriniwas Chilka Mill, Solapur ..Appellant...Respondent. INCOME TAX APPEAL NO.1319 OF 2009ANDINCOME TAX APPEAL NO.1321 OF 2009 The Commissioner of Income Tax – IV, PuneVersusShri Sidram Narsayya Chilka ..Appellant..Respondent. Mr.Vimal Gupta for the appellant.None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 12TH AUGUST 2009 P.C. : 1.Heard learned counsel for the revenue. Both the authorities below i.e. CIT (A) as well as the tribunal have held that the notice for assessment u/s 158 BC is ab-initio, void, as the notice issued was not proper. The finding of fact recorded by the tribunal in para 5 of the impugned order are based on appreciation of notice. No substantial question of law arises out of the order of the tribunal. The appeals are, therefore, dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)