The Commissioner Of Income Tax v. M/S.nitco Tiles Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1836 OF 2009 The Commissioner of Income Tax Vs. M/s.Nitco Tiles Ltd. ..Appellant ..Respondent Mrs.Padma Divakar for appellant. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 11TH AUGUST, 2009 DATE : P.C. 1.Heard learned Counsel for the appellant. Office objections are overruled. Registry is directed to register the appeal. At the request of learned Counsel for appellant appeal is taken up for hearing on admission. 2.We were taken through the impugned order, wherein the Tribunal has recorded a clear finding that the addition has been made without any opportunity to the assessee to rebut the statements of the third parties or to cross examine them. The revocation is in breach of principles of natural justice. Under these circumstances, the view taken by the Tribunal is a reasonable and possible view. No fault can be found with the same. In this view of the matter, the appeal is without any substance. Hence, the same stands dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)