The Commissioner of Income Tax­-8 v. M/s. Bodhesh Trade Invest Pvt. Ltd
[Citation -2014-LL-1203-3]

Citation 2014-LL-1203-3
Appellant Name The Commissioner of Income Tax­-8
Respondent Name M/s. Bodhesh Trade Invest Pvt. Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 03/12/2014
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags substantial question of law
Bot Summary: This appeal challenges the order passed by the Income Tax Appellate Tribunal Mumbai dated 23 September 2011 in Income Tax y Appeal No.3793/Mum/2011. The ba questions of law at pages 4 to 6 of the paper book are termed as substantial questions of law by the Advocate appearing for the Revenue. At the admission of the appeal, it is clearly conceded that all om these questions are covered against the Revenue and in favour of the assessee by judgments of this Court. The first Judgment and Order, which is referred to is in the case of Commissioner of Income Tax V/s B Universal Medicare Private Limited. The second set of questions is covered by judgment of this Court in the case of M/s. Godrej Boyce Manufacturing Company Ltd. reported in 328 ITR page 81. The judgment in the case of Universal Medicare was also a subject matter of series of appeals before this Court and a order passed Pg 1 of 2 ::: Downloaded on - 11/08/2015 15:40:25 ::: itxa1462 12.doc by this Court to which one of us is a party, rt concurs with and confirms the conclusion in Universal Medicare. Both questions cannot be termed as ou substantial questions of law.


itxa1462 12.doc sg IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION ou INCOME TAX APPEAL NO.1462 OF 2012 Commissioner of Income Tax 8, Appellant Vs. M/s. Bodhesh Trade Invest Pvt. Ltd. Respondent C ..... Mr. Arvind Pinto, for Appellant. Mr. Pankaj Toprani a/w. Ms. Krupa Toprani, for Respondent. h . CORAM : S.C. DHARMADHIKARI AND ig S.C. GUPTE, JJ. DATE : 03 DECEMBER 2014 H PC : . This appeal challenges order passed by Income Tax Appellate Tribunal Mumbai dated 23 September 2011 in Income Tax y Appeal No.3793/Mum/2011. Assessment Year is 2006 2007. ba questions of law at pages 4 to 6 of paper book are termed as substantial questions of law by Advocate appearing for Revenue. However, at admission of appeal, it is clearly conceded that all om these questions are covered against Revenue and in favour of assessee by judgments of this Court. first Judgment and Order, which is referred to is in case of Commissioner of Income Tax V/s B Universal Medicare Private Limited (324 ITR page 263). second set of questions is covered by judgment of this Court in case of M/s. Godrej & Boyce Manufacturing Company Ltd. reported in 328 ITR page 81. judgment in case of Universal Medicare was also subject matter of series of appeals before this Court and order passed Pg 1 of 2 ::: Downloaded on - 11/08/2015 15:40:25 ::: itxa1462 12.doc by this Court to which one of us (S.C. Dharmadhikari, J.) is party, rt concurs with and confirms conclusion in Universal Medicare (supra). In such circumstances, both questions cannot be termed as ou substantial questions of law. appeal has no merit and is dismissed. C (S.C.GUPTE, J.) (S.C. DHARMADHIKARI, J.) h ig H y ba om B Pg 2 of 2 ::: Downloaded on - 11/08/2015 15:40:25 ::: The Commissioner of Income Tax­-8 v. M/s. Bodhesh Trade Invest Pvt. Ltd
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