In The Commissioner Of Income Tax v. Mrs. Agatha Miaranda, the High Court (2014) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 38 OF 2007
THE COMMISSIONER OF INCOME TAX Versus
MRS. AGATHA MIARANDA
... Appellant... Respondent
Ms. Asha A. Desai, Advocate for the appellant.
-Coram:R. M. BORDE &
F. M. REIS, JJ.
-Date:
17th December, 2014
P.C.
The learned counsel appearing for the appellant states that thequantum appeal has been allowed and as such the instant appealrelating to the penalty aspect does not survive for consideration. Theappeal as such stands dismissed with no order as to costs.
at*
F. M. REIS, J.
R. M. BORDE, J.
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