9911796707
TMI Blog2017 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... n of patent rights or copy rights within the meaning of sec.35A.- The Revenue's appeal to this Court against the order of the Tribunal for this assessment year was dismissed as timebarred. - Income Tax Appeal No. 508 of 2001, Income Tax Appeal No. 1010 of 2007 - - - Dated:- 28-8-2017 - S. C. Dharmadhikari And Smt. Vibha Kankanwadi, JJ. Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the Appellant Mr. Deepak Tralshawala a/w Mr. V.S. Hadade for the Respondent ORDER P. C. 1. The Appeal bearing ITXA No.508 of 2001 challenges the order passed by the Income Tax Appellate Tribunal, Bench at Mumbai, dated 1st May, 2001. 2. The assessment year is 1996-1997. 3. The assessment order was passed by the Assessing Officer on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ights or copy rights within the meaning of sec.35A? 6. Mr. Suresh Kumar, learned Advocate appearing in support of the present Appeal, had sought adjournment on the earlier occasion. The adjournment was sought with a view to inform this Court as to what was the outcome of the reference made by the Tribunal to this Court and on the above question of law. 7. We granted time to Mr. Suresh Kumar on 21st August, 2017. Earlier also adjournment was sought by the Revenue on this count. 8. From the record, Mr. Suresh Kumar fairly brings to our notice, an order dated 5th August, 2016, disposing of Income Tax Reference No.879 of 1998 alongwith other References, where an identical question was raised. 9. This Court passed the following or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of finding out the tax effect in pending References is not done by the Revenue, we may be constrained to return References unanswered. In the above view, the aforesaid References are returned unanswered. 3. However, it is made clear that the question raised in these References for our opinion are left open for consideration in an appropriate Reference/Proceedings. 4. All References returned unanswered as aforesaid. No order as to costs. 10. Then, Mr. Suresh Kumar relies upon the communication with the department and the response on 1st September, 2016 from the office of the Assistant Commissioner of Income Tax16( 1), Mumbai to the Pr. Commissioner of Income Tax16, Mumbai. Mr. Suresh Kumar fairly submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
