The Commissioner Of Income Tax v. Siva Equipments Pvt. Ltd
High Court
01 Apr 2013 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax v. Siva Equipments Pvt. Ltd
Date of order
01 Apr 2013
Assessment year(s)
—
Outcome
Other
Case summary
In The Commissioner Of Income Tax v. Siva Equipments Pvt. Ltd, the High Court (2013) decided the matter.
Decision: In view of the above, the appeal is rejected.
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. 4 OF 2013
THE COMMISSIONER OF INCOME TAX Versus
SIVA EQUIPMENTS PVT. LTD.,
... Appellant
... Respondent
Ms. Asha A. Desai, Advocate for the appellant.
P.C.
-Coram:A. P. LAVANDE &U. V. BAKRE, JJ.-Date:1st April, 2013
Heard Advocate Ms. Desai for the appellant.
2. We do not find any illegality or impropriety in the orderpassed by Income Tax Appellate Tribunal ('ITAT' for short) allowingthe appeal filed by the assessee. Admittedly, the order under Section263 of the Income Tax Act is passed on the ground not stated in theshow cause notice. As such, the ITAT was fully justified inallowing the appeal filed by the assessee.
3. In view of the above, the appeal is rejected.
A. P. LAVANDE, J.
SMA
U. V. BAKRE, J.
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