IT : Where Tribunal pursuant to directions issued by High Court, disposed of assessee's appeal by applying amended provisions of section 115JB, assessee could not challenge said order of Tribunal taking a new plea that section 115JB was inapplicable in its case
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[2014] 49 taxmann.com 483 (Bombay)
HIGH COURT OF BOMBAY
Sun Polytron Industries Ltd.
v.
Commissioner of Income-tax-2, Mumbai*
S.C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ.
IT APPEAL NO. 565 OF 2012†
AUGUST 1, 2014
Section 115JB, read with section 254, of the Income-tax Act, 1961 - Minimum alternate tax (Other illustrations) - Assessment year 2001-02 - Whether where Tribunal pursuant to directions issued by High Court, disposed of assessee's appeal by applying amended provisions of section 115JB, assessee could not challenge said order of Tribunal taking a new plea that section 115JB was inapplicable in its case - Held, yes [Para 5] [In favour of revenue]
■■■
[2014] 49 taxmann.com 483 (Bombay)
HIGH COURT OF BOMBAY
Sun Polytron Industries Ltd.
v.
Commissioner of Income-tax-2, Mumbai*
S.C. DHARMADHIKARI AND B.P. COLABAWALLA, JJ.
IT APPEAL NO. 565 OF 2012†
AUGUST 1, 2014
Section 115JB, read with section 254, of the Income-tax Act, 1961 - Minimum alternate tax (Other illustrations) - Assessment year 2001-02 - Whether where Tribunal pursuant to directions issued by High Court, disposed of assessee's appeal by applying amended provisions of section 115JB, assessee could not challenge said order of Tribunal taking a new plea that section 115JB was inapplicable in its case - Held, yes [Para 5] [In favour of revenue]
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