COMMISSIONER OF INCOME TAX Vs. GOLDEN TOBACCO LTD
LAWS(BOM)-2017-4-200
HIGH COURT OF BOMBAY
Decided on April 21,2017

COMMISSIONER OF INCOME TAX Appellant
VERSUS
GOLDEN TOBACCO LTD Respondents

JUDGEMENT

- (1.) The Revenue's appeal is directed against the order of the Income Tax Appellate Tribunal at Mumbai for the Assessment Years 1996-97 and 1997-98. By this order of 3092013, the Tribunal has dismissed the ground raised by the Revenue. In the sense, in Income Tax Appeal No.195/M/2011 for the Assessment Year 1996-97, the Revenue was aggrieved by the order of the Commissioner of Income Tax (Appeals), Mumbai, dated 13-10-2010.
(2.) Though Mr. Pinto would submit that each of the questions proposed at pages 5 and 6 of the paperbook {(A), (B) & (C)} are substantial questions of law, we are unable to agree with him.
(3.) It may be that for prior assessment years there was a certain finding rendered by the Tribunal, the Revenue's appeal was dismissed, and that order was challenged before us in further appeal. However, merely because that further appeal was not pressed on account of a meagre revenue/tax impact, we do not think that the questions now proposed are substantial questions of law.;


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