In The Commissioner Of Income Tax v. Mr. Nikhil P Gandhi, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order 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
NOTICE OF MOTION NO. 1468 OF 2009
ININCOME TAX APPEAL (L) NO. 694 OF 2007
The Commissioner of Income Tax
Vs.
Mr. Nikhil P Gandhi
..Appellant
..Respondent
Mr. P.S. Sahadevan for the Appellant.
Mr. Keshav B. Bhujle for the Respondent.
CORAM :- V.C.DAGA &
J.P. DEVADHAR ,JJ.
DATE :
2nd July, 2009
P.C.
Heard learned counsel for the parties.
For the reasons stated in the affidavit, delay of 263 days in filing of the appeal is condoned. Notice of Motion is made absolute.
All objections are overruled. Registry is directed to register the appeal.
By consent of parties the appeal is taken up for hearing. During the course of hearing, we were taken to the impugned order passed by the Tribunal. The entire question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs.
(J.P. DEVADHAR, J.)
(V.C.DAGA,J.)
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