Commissioner of Income-tax-18 v. Rajesh Balkrishnan - 2015-LL-0121-81

Citation	2015-LL-0121-81
Appellant Name	Commissioner of Income-tax-18
Respondent Name	Rajesh Balkrishnan
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	21/01/2015
Assessment Year	2007-08
Judgment	View Judgment
Keyword Tags	maintainability of appeal
Bot Summary:	Respondent Mr.A.R.Malhotra with Mr.N.A.Kazi with Ms.Padma Divakar, for the Appellant. This appeal by the Revenue under Section 260A of the Income Tax Act,1961 challenges the order dated 5.9.2012 passed by the Income Tax Appellate Tribunal. The appellant-Revenue has formulated the following question of law for our consideration:- Whether on the facts and circumstances of the case and in law, the Tribunal was right in dismissing the appeal of the Revenue and holding that the Assessee's appeal is maintainable under Section 246A of the Income Tax Act,1961 ::: Uploaded on - 23/01/2015 ::: Downloaded on - 10/04/2020 11:56:39 Pvr 2/2 926itxa290-13.doc 3. It is agreed by both the Counsel that the question as formulated is covered against the Revenue and in favour of the respondent - assessee by the order dated 23.1.2013 of this Court passed in Income Tax Appeal No.1483 of 2012. Accordingly, we see no reason to entertain the proposed question of law.

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.290 OF 2013 Commissioner of Income Tax-18. Appellant. Vs. Shri.Rajesh Balkrishnan. Respondent Mr.A.R.Malhotra with Mr.N.A.Kazi with Ms.Padma Divakar, for Appellant. Mr.Mihir Naniwadekar, for Respondent. CORAM M.S.SANKLECHA & G. S. KULKARNI, JJ. DATE 21st JANUARY, 2015 P.C.:- 1. This appeal by Revenue under Section 260A of Income Tax Act,1961 (Act) challenges order dated 5.9.2012 passed by Income Tax Appellate Tribunal (Tribunal). 2. This appeal relates to Assessment Year 2007-08. appellant-Revenue has formulated following question of law for our consideration:- (1) Whether on facts and circumstances of case and in law, Tribunal was right in dismissing appeal of Revenue and holding that Assessee's appeal is maintainable under Section 246A of Income Tax Act,1961 ? ::: Uploaded on - 23/01/2015 ::: Downloaded on - 10/04/2020 11:56:39 Pvr 2/2 926itxa290-13.doc 3. It is agreed by both Counsel that question as formulated is covered against Revenue and in favour of respondent - assessee by order dated 23.1.2013 of this Court passed in Income Tax Appeal (Lodg) No.1483 of 2012 (CIT Vs. Suresh Balkrishnan). 4. Accordingly, we see no reason to entertain proposed question of law. appeal is dismissed. (G. S. KULKARNI, J.) (M.S.SANKLECHA, J.) Uploaded on - 23/01/2015 ::: Downloaded on - 10/04/2020 11:56:39 Commissioner of Income-tax-18 v. Rajesh Balkrishnan

Metadata

Judgment