The Learned Tribunal Applied The Ratio Of The v. State Oforissa (1972) 83 Itr 26 Sc And Set Aside The Order
High Court
26 Feb 2008 In favour of: Unclear
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The Learned Tribunal Applied The Ratio Of The v. State Oforissa (1972) 83 Itr 26 Sc And Set Aside The Order
Date of order
26 Feb 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Learned Tribunal Applied The Ratio Of The v. State Oforissa (1972) 83 Itr 26 Sc And Set Aside The Order, the High Court (2008) dismissed the appeal.
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
NOTICE OF MOTION NO.2954 OF 2007
IN
INCOME TAX APPEAL (L) NO.1745 OF 2007
The CIT-9 .. Appellant
V/s.
M/s.Duesberg Bossons Fils Pvt.Ltd.,.Respondent
----
Mr.P.S.Sahadevan for the appellant.
----
Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 26.02.2008.
PC
1. There is a delay of 77 days in preferring the
appeal. In the instant case a penalty was levied
for accepting monies in violation of section 269 SS.
The learned Tribunal applied the ratio of the
judgment of Hindustan Steels Ltd. Vs. State ofOrissa (1972) 83 ITR 26 SC and set aside the order
of penalty.
2. In our opinion, considering the facts, it cannot
be said that the view taken by the Tribunal was
perverse.
3. Considering the above, question as framed would
not arise. Appeal alongwith Motion dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
(R.S.Mohite,J) (F.I.Rebello,J)
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