Wp/3563/2019 Of Oracle Financial Services Software Ltd v. Assistant Commissioner Of Income Tax,Circle 13(1)(1) And 2 Ors
High Court
21 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Wp/3563/2019 Of Oracle Financial Services Software Ltd v. Assistant Commissioner Of Income Tax,Circle 13(1)(1) And 2 Ors
Date of order
21 Feb 2022
Assessment year(s)
2012-2013
Outcome
Allowed
Case summary
In Wp/3563/2019 Of Oracle Financial Services Software Ltd v. Assistant Commissioner Of Income Tax,Circle 13(1)(1) And 2 Ors, the High Court (2022) allowed 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
Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2022.02.2214:25:15+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.3563 OF 2019
Oracle Financial Services Software Ltd.
V/s.Assistant Commissioner of Income Tax,Circle 13(1)(1) & Ors.
….Petitioner
…Respondents
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Mr. G. C. Srivastava a/w Mr. Sukhsagar Syal i/b Mr. Sameer G. Dalal forPetitioner.
Mr. Akhileshwar Sharma for Respondents
----
CORAM : K.R. SHRIRAM &
N.J. JAMADAR, JJ
DATED : 21[st] FEBRUARY 2022
P.C. :
1Mr. Sharma agrees with Mr. Srivastava that the order passed by this
court on 10[th] January 2022 in Writ Petition No.3545 of 2019 will squarelycover this petition as well and, therefore, this petition can also be disposedin those terms.
2Petition accordingly allowed. Notice dated 6[th] March 2019 issuedunder Section 148 of the Income Tax Act 1961 for A.Y.-2012-2013 and theorder dated 18[th] October 2019 disposing of the objections are herebyquashed and set aside.
3Petition disposed. No order as to cost.
(N. J. JAMADAR, J.)
(K.R. SHRIRAM, J.)
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