The Commissioner of Income-tax v. Reliance Infrastructure Limited
[Citation -2014-LL-0926-120]
| Citation | 2014-LL-0926-120 |
|---|---|
| Appellant Name | The Commissioner of Income-tax |
| Respondent Name | Reliance Infrastructure Limited |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 26/09/2014 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | substantial question law |
| Bot Summary: | The Appeal has been filed by the Revenue to challenge the order of the om Income Tax Appellate Tribunal dated 28.09.2011. 2 There are in all seven questions and which are to be found at pages 7 and 8 of the memo of appeal and each one of them have been termed as substantial questions of law. Mr.Murlidhar brought to our notice the order dated 17.04.2014 passed in Income Tax Appeal No.2180/2011 between the Commissioner of Income Tax v/s Reliance Infrastructure Limited. Mr.Murlidhar would submit that barring question No.(vi), none can be termed as a substantial question of law because they stand concluded in ::: Downloaded on - 11/08/2015 15:32:49 ::: 2 itxa.1056.12.16 terms of the order passed in Income Tax Appeal No.2180/2011 on 17.04.2014. In Income Tax Appeal No.1688/2009 by order dated 24.06.2013 wherein one of the questions termed as a substantial question of law is pertaining to interpretation of Section 115JB of the Income Tax C Act, 1961. In these ig circumstances save and except the following question which is termed as a substantial question of law, the Appeal stands dismissed. The Appeal is H ADMITTED only on the following substantial question of law: Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that y provisions of Section 115JB of the Income Tax Act, ba 1961 are applicable to Assessee ignoring that accounts of the Assessee are prepared according to the provisions of the Electricity Supply Act om 6 Mr.Murlidhar waives service for the Respondents. |