The Commissioner of Income, International Taxation-1 v. Aktiebolaget Electrolux
[Citation -2020-LL-0107-37]

Citation 2020-LL-0107-37
Appellant Name The Commissioner of Income, International Taxation-1
Respondent Name Aktiebolaget Electrolux
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 07/01/2020
Judgment View Judgment
Keyword Tags application for rectification
Bot Summary: Mr.P.C.Chhotaray for the Appellant. P.C. : These appeals filed under section 260A of the Income Tax Act, 1961 challenge the order passed by the Income Tax Appellate Tribunal in Misc. Applications taken out for rectification of the order disposing of the appeals. On the earlier date, when these appeals came up on board, they were adjourned for the learned counsel for the Appellant ::: Uploaded on - 10/01/2020 ::: Downloaded on - 11/01/2020 10:02:14 ::: skn 2 1058.17-itxa-. Doc to take instructions whether the appellant is pursuing these appeals or would challenge the impugned order by filing writ petition. We have not been shown any provision which enables the party to challenge the order rejecting application for rectification by way of appeal under section 260A of the Income Tax Act. In the circumstances, both the appeals are dismissed.


IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1058 OF 2017 WITH INCOME TAX APPEAL NO. 1066 OF 2017 Commissioner of Income, International Taxation-1. Appellant. V/s. M/s.Aktiebolaget Electrolux. Respondent. Mr.P.C.Chhotaray for Appellant. CORAM : NITIN JAMDAR AND M.S. KARNIK, JJ. DATE : 7 January 2020. P.C. : These appeals filed under section 260A of Income Tax Act, 1961 challenge order passed by Income Tax Appellate Tribunal in Misc. Applications taken out for rectification of order disposing of appeals. By impugned order, applications for rectification were rejected. 2. On earlier date, when these appeals came up on board, they were adjourned for learned counsel for Appellant ::: Uploaded on - 10/01/2020 ::: Downloaded on - 11/01/2020 10:02:14 ::: skn 2 1058.17-itxa--.doc to take instructions whether appellant is pursuing these appeals or would challenge impugned order by filing writ petition. learned counsel for Appellant states that he has no instructions. We have not been shown any provision which enables party to challenge order rejecting application for rectification by way of appeal under section 260A of Income Tax Act. 3. In circumstances, both appeals are dismissed. other remedy available to Appellant is always available as per law. (M.S. KARNIK, J.) (NITIN JAMDAR, J.) ::: Uploaded on - 10/01/2020 Commissioner of Income, International Taxation-1 v. Aktiebolaget Electrolux
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