THE COMMISSIONER OF INCOME TAX -2 vs. HDFC BANK LTD

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ITXA/329/2012HC Bombay23 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 High Court held that the appeal does not raise any substantial question of law. This conclusion was reached based on the common ground that the substantial question of law in this appeal is identical to a question decided in a companion appeal (Income Tax Appeal No.330 of 2012) by the same bench. For the reasons stated in the judgment of Income Tax Appeal No.330 of 2012, the Court found no substantial question of law to be decided. Consequently, the appeal was dismissed. No order as to costs was made. The specific findings or reasoning from the companion appeal are not detailed here.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-2, Mumbai (the Appellant/Revenue) against HDFC Bank Ltd. (the Respondent/Assessee). The appeal concerns the assessment year(s) not explicitly stated in this judgment. The specific order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not mentioned. The procedural history is limited to the fact that this appeal has been filed before the High Court of Judicature at Bombay.

What were the issues?

1. Whether the appeal raises a substantial question of law, as required for admission by the High Court. The Appellant (Revenue) has not presented any arguments in this specific judgment. The Respondent (Assessee) has also not presented any arguments in this specific judgment. The judgment states that it is common ground that the substantial question of law is identical to question 'A' in another appeal (Income Tax Appeal No.330 of 2012) which has been decided by the Court.

AI-generated summary — verify with the full judgment below

vrd 1 ITXA329/12 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.329 OF 2012 Commissioner of Income Tax-2, Mumbai 400 020 ...Appellant v/s HDFC Bank Ltd. ...Respondent Mr Suresh Kumar for the Appellant. Mr J.D. Mistry, Sr. Counsel with Mr Atul Jasani for the Respondent. CORAM : S.C. DHARMADHIKARI AND B.P. COLABAWALLA JJ.

Reserved on : 10th July 2014. Pronounced on : 23rd July 2014. JUDGMENT [ Per B.P. Colabawalla J. ] :- 1. It is common ground before us that the substantial question of law framed in this Appeal is identical to question “A” in Income Tax Appeal No.330 of 2012, which has been decided by us today. In view of our judgment in Income Tax Appeal No.330 of 2012 and for the reasons stated therein, we are of the view that even this Appeal does not raise any substantial question of law. In view thereof, the Appeal is dismissed. No order as to costs. ( B.P. COLABAWALLA J. ) (S.C. DHARMADHIKARI J. ) CNR No : HCBM020044472012 Uploaded on - 21/08/2020 Downloaded on - 28/10/2026 04:19:41 Powered by TCPDF (www.tcpdf.org)

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