The Commissioner Of Income Tax-8 vs M/S Heatshrink Technologies Ltd

Citation : 2017 Latest Caselaw 6219 Bom
Judgement Date : 16 August, 2017

Bombay High Court
The Commissioner Of Income Tax-8 vs M/S Heatshrink Technologies Ltd on 16 August, 2017
Bench: S.C. Dharmadhikari
                                                                                                                         ITXA764.14.doc



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

                       INCOME TAX APPEAL NO. 764 OF 2014

      The Commissioner of Income Tax-8                                                        ... Appellant

                Vs

      M/s/ Heatshrink Technologies Ltd.                                                       ... Respondent



      Mr. Arvind Pinto for the Appellants.

      Mr. Sameer Dalal for the Respondent.

                                     CORAM : S.C. DHARMADHIKARI &
                                             SMT.VIBHA KANKANWADI, JJ.

WEDNESDAY, 16TH AUGUST, 2017 P.C. :

1 In relation to some of the questions which are proposed by the Revenue as substantial questions of law, it is stated on behalf of the respondent No.3 by Mr. Dalal that the Tribunal has remanded / remitted them back to the Assessing Officer for a decision in accordance with law. The Assessing Officer may have passed an order in furtherance of the Tribunal's directions, but presently Mr. Dalal has no instructions.

SRP                                                                                                                                  1/2



          ::: Uploaded on - 19/08/2017                                                 ::: Downloaded on - 28/08/2018 15:52:40 :::
                                                                                                                          ITXA764.14.doc

      2                   Since the order of the Tribunal is dated 16 th May,

2013, and we are in August, 2017, we would like to verify whether the Assessing Officer has complied with the Tribunal's directions or otherwise. At the request of Mr. Dalal and to enable him to take instructions, we list this matter High on Board on 4 th September, 2017. No further adjournments will be granted. 3 This course is adopted by us because the Revenue proposes in this appeal, twenty one questions and terms each one of them as substantial question of law. If the Assessing Officer has by now complied with the directions and passed an order, then, may be some of them may not survive.

SMT.VIBHA KANKANWADI, J. S.C. DHARMADHIKARI, J.

SRP                                                                                                                                  2/2



          ::: Uploaded on - 19/08/2017                                                 ::: Downloaded on - 28/08/2018 15:52:40 :::