Pr.Commissioner Of Income ... vs Kapstone Construction Pvt.Ltd
2024 Latest Caselaw 13926 Bom

Bombay High Court

Pr.Commissioner Of Income ... vs Kapstone Construction Pvt.Ltd on 3 May, 2024

Author: Neela Gokhale

Bench: K. R. Shriram, Neela Gokhale

    2024:BHC-OS:7267-DB
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SHAMBHAVI NILESH
NILESH    SHIVGAN                                               1/1                          68-itxa-1444-2018.doc
SHIVGAN   Date:
          2024.05.06
          11:27:39
          +0530


                                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY

                                           ORDINARY ORIGINAL CIVIL JURISDICTION

                                              INCOME TAX APPEAL NO.1444 OF 2018

                            Principal Commissioner of Income Tax-Central-I               ...Appellant
                                  Versus
                            Kapstone Construction Pvt Ltd.                               ...Respondent


                            Mr. Suresh Kumar, for Appellant.
                            None for Respondent.


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

                                                       DATED:         3RD MAY 2024
                            PC:-

1. Mr. Suresh Kumar, in fairness, states the issue raised in the

proposed substantial questions of law would be covered by judgment

of the Apex Court in Principal Commissioner of Income Tax, Central-3

v. Abhisar Buildwell (P) Ltd.1 In Abhisar Buildwell (supra), Mr. Suresh

Kumar submits that the Apex Court also confirmed the judgment of

the Bombay High Court in Commissioner of Income Tax v.

Continental Warehousing Corporation (Nhava Sheva) Ltd 2.

Continental Warehousing Corporation (supra) was relied upon by the

Tribunal in passing the impugned order.

2. Therefore, this appeal stands dismissed.

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

1 [2023] 149 taxmann.com 399 (SC) 2 [2015] 58 taxmann.com 78 Shivgan