Bombay High Court
The Pr. Commissioner Of Income Tax-Pune ... vs Spicer India Ltd on 9 July, 2024
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
Digitally signed
by AARTI
AARTI GAJANAN
PALKAR
GAJANAN Date:
PALKAR 2024.07.10
14:59:47
+0530 2.ITXA.1723.2018.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1723 OF 2018
The Pr. Commissioner of Income Tax-5, Pune .... Appellant
Vs.
Spicer India Ltd. .... Respondent
_________
Mr. Suresh Kumar for the Appellant.
Mr. Sanjiv M. Shah a/w. Ms. Rutuja N. Pawar for the Respondent.
_________
CORAM : G. S. KULKARNI &
SOMASEKHAR SUNDARESAN, JJ.
DATE : 9 JULY, 2024
P. C.
1. We have heard learned counsel for the parties.
2. At the outset, our attention is drawn to a detailed order dated 13th July, 2023 passed in Income Tax Appeal No.1458 of 2017 in the assessee's own case on similar question of law as raised by the Revenue. Insofar as the present Appeal is concerned, the assessment year in question is 2006-07.
3. We accordingly Admit the Appeal on the following substantial question of law:-
Page 1 of 29 July, 2024 Aarti Palkar ::: Uploaded on - 10/07/2024 ::: Downloaded on - 11/07/2024 02:14:23 :::
2.ITXA.1723.2018.doc "Whether the Tribunal in disposing of the assessee's appeal by the impugned order could have ignored that the order under Section 263 proceedings were not set aside by the Tribunal on the issue of jurisdiction but on adjudication on its merits?"
4. Respondent waives service. To be heard alongwith Income Tax Appeal No.1458 of 2017, so that both the proceedings can be taken up for adjudication.
[SOMASEKHAR SUNDARESAN, J.] [ G. S. KULKARNI, J. ] Page 2 of 2 9 July, 2024 Aarti Palkar ::: Uploaded on - 10/07/2024 ::: Downloaded on - 11/07/2024 02:14:23 :::