The Commissioner Of Income-Tax, Mumbai City-Xii v. Mrs Roshan D. Nariman
High Court
25 Jun 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income-Tax, Mumbai City-Xii v. Mrs Roshan D. Nariman
Date of order
25 Jun 2007
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income-Tax, Mumbai City-Xii v. Mrs Roshan D. Nariman, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION.
INCOME TAX APPLICATION No.55 of 1999
The Commissioner of Income-Tax, Mumbai City-XII.
..Applicant.
Vs.
Mrs Roshan D. Nariman
.. Respondent.
Mr A. D. Kango for the Applicant.
Mr F. V. Irani i/b Mr A.K. Jasani & S. S.Shetty for the Respondent.
CORAM:DR.S. RADHAKRISHNANAND V.C. DAGA,JJ.DATED:25TH JUNE, 2007.
P.C.:-
1.Heard the learned counsel for theparties.
2.
By this application, the applicant is
seeking reference regarding the following
question of law:
the penalty cannot be levied under Section 271
(1)(c) of the Income Tax Act, 1961.
4.For the reasons aforesaid, we do notfind any substantial question of law for being
consideration of this Court. The applicationstands dismissed.
(V.C. DAGA,J.)
(DR.S. RADHAKRISHNAN,J.)
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