Case Law › High Court › The Commissioner Of Income Tax v. A. S....

The Commissioner Of Income Tax v. A. S. Aguiar Jj.date: July, 2005

High Court 04 Jul 2005 In favour of: Unclear

Forum / Bench

High Court · newos

Parties

Date of order

04 Jul 2005

Assessment year(s)

—

Outcome

Other

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax v. A. S. Aguiar Jj.date: July, 2005, the High Court (2005) decided the matter.

Issue: By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: 2. “Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that the 3.

Decision: Reference stands disposed of with no order as to costs.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 122 of 1990 The Commissioner of Income Tax ... Applicant. vs. ..... Respondent Mr. Ashok Kotangale, Sr. Counsel for Applicant.for Respondent. CORAM: V. C. DAGA AND A. S. AGUIAR JJ.Date: July, 2005. P. C.: 1. By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: 2. “Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that the 3. In this view of the matter question no.1 (supra), referred to us foropinion does not arise and reference is returned unanswered. opinion does not arise and reference is returned unanswered. Accordingly the aforesaid question is answered in the affirmative i.e., in favour of the assessee. 4. Reference stands disposed of with no order as to costs. (V. C. DAGA J. ) (A. S. AGUIAR J.) -x-

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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.

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