Commissioner of Income-tax-4 v. M/s. Doubledot Finance Ltd
[Citation -2014-LL-1210-5]
| Citation | 2014-LL-1210-5 |
|---|---|
| Appellant Name | Commissioner of Income-tax-4 |
| Respondent Name | M/s. Doubledot Finance Ltd. |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 10/12/2014 |
| Assessment Year | 1999-00 |
| Judgment | View Judgment |
| Keyword Tags | substantial question law |
| Bot Summary: | The Assessment Year under y consideration is 1999-2000. The only question was whether the Commissioner erred om in exercising his powers under section 263 of the Income Tax Act, 1961, so as to hold that the Assessing Officer's order is erroneous and in so far as it prejudicial to the interest of the Revenue. The B Tribunal in dismissing the Revenue's Appeal placed reliance upon its earlier order in the case of this very Assessee delivered on 14 December 2009 in Income Tax Appeal No.2581/M/2008. That Uday Kambli 1/2 ::: Downloaded on - 11/08/2015 16:13:04 ::: 2/2 itxa-1450-12.doc order was challenged by the Revenue before this Court. The rt Revenue's Appeal was dismissed on 21 January 2013 by the ou Division Bench of this Court in Income Tax Appeal No.935 of 2011. Mr.Malhotra has fairly placed a copy of this order before us. Following the Division Bench order, we proceed to hold that the C identical question raised is not substantial question of law. |