Bombay High Court
Pr. Commissioner Of Income Tax, ... vs M/S. R. M. Investment And Trading Co. ... on 7 January, 2019
Bench: Akil Kureshi, B.P. Colabawalla
4. os itxa 1414-1415-1419-16.doc
R.M. AMBERKAR
(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
INCOME TAX APPEAL NO. 1414 OF 2016
WITH
INCOME TAX APPEAL NO. 1415 OF 2016
WITH
INCOME TAX APPEAL NO. 1419 OF 2016
Pr. Commissioner of Income Tax, Central 1 .. Appellant
Versus
M/s. R.M. Investment & Trading Co P Ltd .. Respondent
...................
Mr. Suresh Kumar for the Appellant
...................
CORAM : AKIL KURESHI &
B.P. COLABAWALLA, JJ.
DATE : JANUARY 7, 2019.
P.C.:
1. These appeals arise out of the common judgment of the Tribunal dated 2.12.2015. We may refer the facts from Income Tax Appeal No. 1441 of 2016. It concerns the assessment year 2002-03. The Tribunal by the impugned judgment remanded the proceedings to the CIT(A) primarily to ascertain whether the notice under Section 143(2) of the Income Tax Act, 1961 was issued. The Tribunal referred to the decision of the Supreme Court in the case of Asst. CIT 1 of 2 ::: Uploaded on - 08/01/2019 ::: Downloaded on - 11/01/2019 05:36:46 :::
4. os itxa 1414-1415-1419-16.doc Vs. Hotel Blue Moon1 held that even in case of block assessment proceedings, such notice is mandatory.
2. Since the Tribunal has merely remanded the proceedings before the CIT(A), we see no reason to interfere. The tax appeals are dismissed.
[ B.P. COLABAWALLA, J. ] [ AKIL KURESHI, J ] 1 [2010] 321 ITR 362 (SC) 2 of 2 ::: Uploaded on - 08/01/2019 ::: Downloaded on - 11/01/2019 05:36:46 :::