The Commissioner Of Income Tax v. M/S.lemiur Air Express
High Court
25 Aug 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.lemiur Air Express
Date of order
25 Aug 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.lemiur Air Express, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed for want of substantial question of law.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
bgp
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1450 OF 2009
The Commissioner of Income Tax
Vs.
M/s.Lemiur Air Express
..Appellant
..Respondent
Mr.P.S.Sahadevan for appellant.
Ms.A.Vissanjee for respondent.
CORAM :- V.C.DAGA &
J.P.DEVADHAR,JJ. 25TH AUGUST, 2009
DATE :
P.C.
1.Heard learned Counsel for the parties.
2.The Tribunal, while considering the issue, in paragraph No.8 of its order, has recorded a finding reading as under:
8.........Secondly, since an estimate by the assessee has only been substituted by another estimate by the Assessing Officer it can not be said that there was any mens-rea on the part of the asessee in filing the return of undisclosed income.
3.Considering the aforesaid finding, it is not possible to hold that any substantial question of law is involved in the appeal. The appeal is, therefore, dismissed for want of substantial question of law. No order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue