The Commissioner Of Income Tax-8 vs M/S Heatshrink Technologies Ltd
2017 Latest Caselaw 6219 Bom

                                                                                                                         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.

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                                                                                                                          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