In The Principal Commissioner Of Income Tax – 25, Mumbai – 400 051 v. Paresh M. Kariya (Huf, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as withdrawn but with aclarification that the questions of law are kept open for decisionin an appropriate case.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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36-ITXA-427.2016.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.427 OF 2016
The Principal Commissioner of IncomeTax – 25, Mumbai – 400 051
Vs.Paresh M. Kariya (HUF)
.... Appellant
.... Respondent
Mr. N.C. Mohanty for the Appellant.
CORAM: S.C. DHARMADHIKARI &B.P. COLABAWALLA, JJ.
DATE : SEPTEMBER 03, 2018
P.C:
1.In view of the written instructions dated 25-7-2018,copy of which is taken on record and marked “X” foridentification, Mr. Mohanty seeks leave to withdraw the appeal.Leave granted. The appeal is dismissed as withdrawn but with aclarification that the questions of law are kept open for decisionin an appropriate case.
2.Refund of Court fee as per rules.
(B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)
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