The Commissioner Of Income Tax v. M/S. Hawkins Cookers Ltd
High Court
21 Jan 2008 In favour of: Assessee
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The Commissioner Of Income Tax v. M/S. Hawkins Cookers Ltd
Date of order
21 Jan 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. M/S. Hawkins Cookers Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: Considering the above, in our opinion, the question of law as framed would not arise and consequently appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 57 OF 2005
The Commissioner of Income Tax ... Appellant
Vs.
M/s. Hawkins Cookers Ltd. .. Respondents
Mr. B.M. Chatterjee with Ms. P.P. Bhosale and
Mr. P.S. Sahadevan for the Appellants.
Mr.Arun Sathe, Sr. Counsel with Mr. Mandar Vaidya
and Mr.Panjabrao Naik for Respondents.
CORAM: F.I.REBELLO&R.S. MOHITE, JJ.DATED: JANUARY 21, 2008
CORAM: F.I.
R.S. MOHITE, JJ.
DATED: JANUARY 21, 2008
P.C.
P.C.
. Firstly there are two concurrent findings of fact
in favour of Respondents. The tribunal has held
that the assessee was under bona fide belief that
the tax was not deductible. This court in M/s.
Glaxo (India) Ltd. Vs. First Income Tax Officer,
TDS Circle, Bombay in I.T.A. No. 104 to 107/Bom/90
has taken a similar view. A Special Leave Petition
filed by the Revenue was dismissed.
. Considering that this court in Commissioner of
Income Tax Vs. Nicholas Piramal India Ltd. in
I.T.A. No. 432 of 2001 decided on 15th January,
2008 has reiterated that view.
. Considering the above, in our opinion, the
question of law as framed would not arise and
consequently appeal is dismissed.
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