PRINCIPAL COMMISSIONER OF INCOME TAX-14 vs. INTERNATIONAL BIO TECH PARK LTD

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ITXA/2632/2018HC Bombay24 September 2018Bench: HON'BLE SHRI JUSTICE S.C. DHARMADHIKARI, HON'BLE SHRI JUSTICE B.P. COLABAWALLA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that this appeal, like Income Tax Appeal No. 370 of 2016, does not give rise to any substantial question of law. Consequently, the appeal is dismissed. The reasoning is that the questions of law are identical to those in the previously dismissed appeal. No specific findings on substantive issues are recorded as the appeal is dismissed on the preliminary ground of not raising a substantial question of law. No order as to costs is made.

What were the facts?

The appeal is filed by the Pr. Commissioner of Income Tax - 14 against the order of the Income Tax Appellate Tribunal (ITAT) concerning Assessment Year 2009-10. The appeal was initially rejected on July 9, 2015, for non-removal of office objections. However, the High Court acceded to a request to hear this appeal along with another appeal, Income Tax Appeal No. 370 of 2016, as the questions of law and objections raised were identical, with the only difference being the assessment year. The respondent is International Bio Tech Park Ltd.

What were the issues?

1. Whether the appeal raises any substantial question of law. The appellant, Pr. Commissioner of Income Tax - 14, contends that the appeal involves substantial questions of law. The respondent, International Bio Tech Park Ltd., has not recorded arguments in the provided text. The judgment refers to identical questions of law raised in Income Tax Appeal No. 370 of 2016, which was dismissed.

AI-generated summary — verify with the full judgment below

ITXA199OF2015.doc Pg 1 of 2 dik

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

INCOME TAX APPEAL (L) NO. 199 OF 2015

Pr. Commissioner of Income Tax - 14

] Room No.426, 4th Floor, Aaykar Bhavan ] M.K.Road, Mumbai – 400 020

] ...Appellant.

Vs.

International Bio Tech Park Ltd. 5Th Floor ] Metropolitan Building, Bandra Kurla

] Complex, Bandra (East) Mumbai 400 051 ] ...Respondent.

.....

Mr Arvind Pinto for the appellant. Mr Niraj Seth I/b Atul K. Jasani for the Respondent.

…..

CORAM : S. C. DHARMADHIKARI &

B.P.COLABAWALLA, JJ.

RESERVED ON : 05th September, 2018 PRONOUNCED ON : 24th September, 2018

JUDGMENT [ Per B. P. Colabawalla J. ]:

This appeal also raises the identical questions of law that were raised in Income Tax Appeal No. 370 of 2016. This appeal relates to the Assessment Year 2009-10 and was filed in this Court on 17th February, 2015. From the record it appears that this appeal was rejected on 9th July, 2015 for non-removal of the office CNR No : HCBM020046552015 Uploaded on - 21/08/2020 Downloaded on - 28/10/2026 03:41:04

ITXA199OF2015.doc Pg 2 of 2 objections. However, at the instance of Mr Suresh Kumar, we had acceded to his request to hear this appeal along with Income Tax Appeal No. 370 of 2016 especially considering that the objections as well as the questions of law raised herein were identical to Income Tax Appeal No.370 of 2016, the only difference being the Assessment Year in question.

Considering that we have dismissed Income Tax Appeal No. 370 of 2016, for the reasons stated therein, we find that even this appeal does not give rise to any substantial question of law and is, therefore, accordingly dismissed. However, in the facts and circumstances of the case there shall be no order as to costs.

( B.P.COLABAWALLA J. ) ( S.C.DHARMADHIKARI J. ) Uploaded on - 21/08/2020 Downloaded on - 28/10/2026 03:41:04 Powered by TCPDF (www.tcpdf.org)

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