THE DOMBIVALI PAPER MANUFACTURING CO.PVT.LTD. vs. THE ASST.COMMISSIONER OF INCOME TAX AND ORS.

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WP/5227/2004HC BombayHCBM01020925200316 September 2004Author: HON'BLE SHRI JUSTICE J.P. DEVADHAR,HON'BLE SHRI JUSTICE R.M. LODHA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the order dated March 10, 2003, passed by the Commissioner of Income Tax - II, Thane, under Section 264 of the Income Tax Act, 1961, does not suffer from any legal infirmity. Consequently, the court found no grounds to interfere with the said order in its extraordinary writ jurisdiction. The reasoning provided is that the order is free from legal defects. No specific issue was left undecided. The operative direction was to dismiss the writ petition.

What were the facts?

The petitioner, The Dombivli Paper Mfg.Co.Pvt.Ltd., filed a writ petition before the High Court of Judicature at Bombay challenging an order dated March 10, 2003, passed by the Commissioner of Income Tax - II, Thane, under Section 264 of the Income Tax Act, 1961. The respondents were the Assistant Commissioner of Income Tax and others. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Commissioner's order is also not detailed.

What were the issues?

1. Whether the order dated March 10, 2003, passed by the Commissioner of Income Tax - II, Thane, under Section 264 of the Income Tax Act, 1961, suffers from any legal infirmity warranting interference by the High Court in its extraordinary jurisdiction? (Question of law) Assessee's Contentions: The petitioner, through its counsel Mr. Rajesh S. Datar, argued that the order passed by the Commissioner of Income Tax - II, Thane, was legally infirm. However, the specific grounds of infirmity or the legal provisions/precedents relied upon by the petitioner are not recorded in the judgment. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 264

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.5227 OF 2004 The Dombivli Paper Mfg.Co.Pvt.Ltd. .. Petitioner. V/s. The Assistant Commissioner of Income Tax & Others .. Respondents. Mr.Rajesh S. Datar for the petitioner.

P.C. : Heard Mr.Rajesh S. Datar, the learned counsel for the petitioner. We also perused the order dated March 10, 2003 passed by the Commissioner of Income Tax - II, Thane under Section 264 of the Income Tax Act, 1961. 2. The order does not suffer from any legal infirmity warranting interference in extra ordinary jurisdiction of this court. 3. The writ petition is dismissed.

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