The Commissioner Of Income Tax v. M/S.liberty Oil Mills Ltd
High Court
29 Jan 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.liberty Oil Mills Ltd
Date of order
29 Jan 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.liberty Oil Mills Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of that the Appeal is not maintainable and consequently dismissed.
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 JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL, CIVIL JURISDICTION
INCOME TAX APPEAL NO.299 OF 2001
The Commissioner of Income Tax..Appellant
Vs.
M/s.Liberty Oil Mills Ltd.......Respondents
Mr. Mr. A.A. Kango with Mr. P.S. Sahadevan,
for the Appellant.
CORAM: F.I.REBELLO&R.S.MOHITE,JJ.DATED: 29TH JANUARY,2008
CORAM: F.I.
R.S.MOHITE,JJ.
DATED: 29TH JANUARY,2008
P.C.:
P.C.:
. The Revenue has preferred this Appeal on the
following questions:-
1. Whether on the facts and in the
circumstances of the case, the Tribunal was
justified in law in dismissing the
Miscellaneous Application filed by the
revenue on the ground that an error in the
judgment cannot be subject matter of
rectification even though the Tribunal had
wrongly understood the ratio of the judgment
of the Supreme Court in 237 ITR 777?.
2. A learned Bench of this Court in 272 ITR 397
has taken the view that an Appeal would not lie
against such an order. In the light of that the
Appeal is not maintainable and consequently
dismissed.
(R.S.MOHITE, J.)(F.I.REBELLO, J.)
(F.I.REBELLO, 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