DIRECTOR OF INCOME TAX-(IT)-I,MUMBAI-400 038. vs. M/S.SAFMARINE CONTAINER LINES NV,MUMBAI-400 013.

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ITXA/1741/2013HC Bombay17 July 2014Bench: HON'BLE SHRI JUSTICE S.C. DHARMADHIKARI, HON'BLE SHRI JUSTICE B.P. COLABAWALLA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the issue and facts involved in this appeal are identical to Income Tax Appeal No. 410 of 2012, which had been decided by the same bench. Consequently, for the reasons stated in the judgment for Income Tax Appeal No. 410 of 2012, this appeal also raises no substantial question of law. Therefore, the appeal was dismissed. No order as to costs was made. The specific reasoning from the prior judgment is not provided, but the ratio is that appeals with identical facts and issues to a previously decided case, where no substantial question of law was found, should also be dismissed on the same grounds.

What were the facts?

The appeal was filed by the Director of Income Tax (International Taxation)-1, Mumbai, against M/s Safmarine Container Lines NV, Mumbai. The appellant is the Revenue, and the respondent is the Assessee. The judgment states that the issue and facts involved in this appeal are identical to Income Tax Appeal No. 410 of 2012, which was decided by the same bench on the same day. The procedural history leading to this appeal is not detailed in the provided text, other than it being an appeal against a prior order or action.

What were the issues?

1. Whether the present appeal raises a substantial question of law, given its identity with Income Tax Appeal No. 410 of 2012. The Revenue contended that the appeal raises substantial questions of law. The Assessee's contentions are not recorded in this excerpt. The Tribunal's decision hinges on whether the facts and issues are identical to a previously decided appeal, which would determine if a substantial question of law arises.

AI-generated summary — verify with the full judgment below

vrd 1 ITXA1741/13 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1741 OF 2013 The Director of Income Tax (International Taxation)-1, Mumbai 400 038 ...Appellant v/s M/s Safmarine Container Lines NV, Mumbai 400 030 ...Respondent Mr. Tejveer Singh for the Appellant. Mr. Porus Kaka Senior Counsel i/b Atul K Jasani for the Respondent. CORAM : S.C. DHARMADHIKARI AND B.P. COLABAWALLA JJ.

Reserved on : 9th July, 2014. Pronounced on : 17th July, 2014. Judgement: [B. P. Colabawalla J.] 1. It is common ground before us that the issue and the facts involved in this Appeal are identical to Income Tax appeal No.410 of 2012 that has been decided by us today. In view of our detailed judgment in Income Tax Appeal No.410 of 2012 and for the reasons stated therein, this appeal also raises no substantial question of law and is therefore dismissed. No order as to costs. ( B.P. COLABAWALLA J. ) (S.C. DHARMADHIKARI J. ) CNR No : HCBM020131012013 Uploaded on - 21/08/2020 Downloaded on - 28/10/2026 07:55:40 Powered by TCPDF (www.tcpdf.org)

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