The Commissioner Of Income Tax v. Salitho Ores Ltd
High Court
16 Aug 2005 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax v. Salitho Ores Ltd
Date of order
16 Aug 2005
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax v. Salitho Ores Ltd, the High Court (2005) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF BOMBAY AT GOA
TAX APPEAL NO. 9 OF 2005
THE COMMISSIONER OF INCOME TAX
Versus
....Appellants
SALITHO ORES LTD.,
....Respondents
Shri S.R.Rivankar, Advocate for the Applicant.
P.C.:
-Coram:R. M. LODHA &N. A. BRITTO, JJ.-Date:16th August, 2005
Heard.
It is not in dispute that the intimation issued under Section 143(1)(a)merges in the Order passed under Section 143 (2) in the final assessmentproceedings. In this view of the matter, obviously the intimation dated25.12.89 under Section 143(1)(a) merged in the final Order under Section143(2).
Consideration of the matter by the Tribunal cannot be faulted. Nosubstantial question of law arises. Tax Appeal is dismissed.
R. M. LODHA, J.
N. A. BRITTO, J.
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