Commissioner Of Income Tax 10 v. Capgemini India Pvt.Ltd.

Dusane 1/2 itxa 132.2015

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.132 OF 2015 The Commissioner of Income Tax-10 ....

Appellant Mumbai Vs.

Capgemini India Pvt. Ltd.

....

Respondent Mumbai Mr. Arvind Pinto, Advocate for the Appellant. Mr. Jitendra Jain a/w Mr. Sameer Dalal i/by PDS Legal for the Respondent.

CORAM : S.V. GANGAPURWALA AND G.S. KULKARNI, JJ.

DATE : 9 JUNE, 2017 PER COURT :

The issue in the present matter has become academic. The Appellant has approached this Court on the ground that the Tribunal was not justified in granting further stay of demand beyond the period of 365 days in contravention of the provisions of Section 254 2(A) of the Income Tax Act.

Dusane 2/2 itxa 132.2015 The learned counsel for the Respondent submits that the substantive appeal now itself has been decided by the Tribunal. In view of the above, no purpose would be served. The Appellant can agitate the ground raised in the appeal in appropriate proceeding. The appeal accordingly stands disposed of. No costs.

( G.S. KULKARNI, J.) (S.V. GANGAPURWALA, J.)