Pr. Commissioner Of Income Tax-14 vs Reliance Infrastructure Ltd
2023 Latest Caselaw 12346 Bom

Bombay High Court

Pr. Commissioner Of Income Tax-14 vs Reliance Infrastructure Ltd on 6 December, 2023

Author: Neela Gokhale

Bench: K.R. Shriram, Neela Gokhale

2023:BHC-OS:14327-DB                                         1/1                        47-ITXA-1178-2018.doc




                 PURTI                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                 PRASAD
                 PARAB                    ORDINARY ORIGINAL CIVIL JURISDICTION
                Digitally signed by
                PURTI PRASAD
                PARAB
                Date: 2023.12.08
                11:06:56 +0530
                                          INCOME TAX APPEAL NO. 1178 OF 2018

           Pr. Commissioner of Income Tax - 14                                  ....Appellant
                 V/s.
           Reliance Infrastructure Ltd.                                         ...Respondent

                                                             ----
           Mr. Suresh Kumar for Appellant.
           Mr. Gunjan Kakkad i/b Mr. Balasaheb Yewale for Respondent.
                                              ----

                                                          CORAM : K.R. SHRIRAM &
                                                                  DR. NEELA GOKHALE, JJ.

DATED : 6th DECEMBER 2023

P.C. :

1. In view of what is stated in Paragraph No.4 of the impugned

order dated 12th April 2017, in our view the same would be covered by the

judgment of the Hon'ble Apex Court in South Indian Bank Ltd. vs.

Commissioner of Income Tax1. Therefore, no cause to interfere.

2. Appeal dismissed.

(DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)

1 (2021) 438 ITR 1 (SC) Purti Parab