ASST RG 14(1), V. CRYSTAL COLD STORAGE,

MA 685/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6193 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 19-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH
• Assessee Lawyers: N M PORWAL
• Section: 80HHC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI S.V. MEHROTRA (AM) AND SMT. ASHA VIJAYARAG HAVAN (JM) M.A. NO. 685/MUM/2010 (ARISING OUT OF ITA NO. 6571/MUM/2008 ASSESSMENT YEAR-2003-04 THE ACIT 14(1), MUMBAI VS. M/S. CRYSTAL COLD STORAGE, 140-K, CAVEL CROSS LANE NO. 7, KALBADEVI ROAD, MUMBAI-400 002 PAN-AADFC 8845J (APP LICANT ) (RESPONDENT) APPLICANT BY: SHRI HARI GOVIND SINGH RESPONDENT BY: SHRI N.M. PORWAL O R D E R PER ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION THE APPLICANT BRO UGHT TO OUR NOTICE THAT THE HONBLE BOMBAY HIGH COURT BY TH E JUDGEMENT DELIVERED ON 29.6.2010 IN THE CASE OF CIT VS KALPAT ARU COLOURS & CHEMICALS ITA (L) 2887 OF 2009 THE VIEW OF THE TRIB UNAL IN THE CASE OF TOPMAN HAS BEEN REVERSED. IN EXERCISE OF THE POW ERS VESTED IN US U/S. 254(2) OF THE ACT, PARA 4 AT PAGE 3 IN ITA NO. 6571/M/08 MAY NOW BE READ AS FOLLOWS: 4. RESPECTFULLY FOLLOWING THE RATIO OF THE BOMBAY HI GH COURT IN THE CASE OF CIT VS KALPATARU COLOURS & CHEMICALS, WE DIRECT THE AO TO REWORK THE RELIEF U/S . M.A. NO. 685/M/2010 2 80HHC IN THE LIGHT OF THE DECISION OF THE BOMBAY HIG H COURT. 2. IN THE RESULT, M.A FILED BY THE REVENUE IS ALLOW ED. ORDER PRONOUNCED ON THIS 25 TH DAY OF MARCH, 2011 SD/- SD/- (S.V. MEHROTRA) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 25 TH MARCH, 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR C BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO. 685/M/2010 3 DATE INITIALS 1 DRAFT DICTATED ON: 2 . 0 3 .201 1 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 2 .0 3 .2011 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK: DATE ON WHICH FILE GOES TO AR _________ ______ 10 . DATE OF DISPATCH OF ORDER: _________ ______