# TECHNOVA IMAGING SYSTEMS LTD. vs DEPUTY COMMISSIONER OF INCOME TAX.

Court: Bombay High Court
Date: 2025-04-09
Citation: ITXA/405/2003
Petitioner: TECHNOVA IMAGING SYSTEMS LTD.
Respondent: DEPUTY COMMISSIONER OF INCOME TAX.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IjZqWnNXUXB3VjR3RFo2U2doV1ZNS2c9PSIsInZhbHVlIjoiTWNtMlErY3I2VHJkeS9mUDZISCtJVk90dVIvWEpNU1FUWnczaWYyZ2swKy9NOHBZQkJSamZIOGJldXAwRlR5eXdYL3J5K1R0Vk9sQnd2ZnRPS0hzcEE9PSIsIm1hYyI6IjcwMTMxZTRiZjQ4ODA3NjRlNmQwZjg2OGRmNDI3Mjc3ODU2N2M0MDE5ZTU1MjlkNzdiODFjZjBhMjI1MTE5YjMiLCJ0YWciOiIifQ==?expires=1782776490&signature=93347befb1f76fd7f2a8690a41e7fcb38816b180bad310bcc00ecb4f66c491dc)

## Judgment text (excerpt)

403-ITX-405-2003.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY URMILA ORDINARY ORIGINAL CIVIL JURISDICTION PRAMOD INGALE 1. Deputy Commissioner of Income Tax Sepcial Range – 47, Mumbai having his ofifce at R. No. 645, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai 400 020. 2. Commissioner of Income Tax City – V, Mumbai having his office at Ayayakar Bhavan Maharshi Karve Road, Mumbai – 400 020 .… Respondents **** Mr. Pankaj Toprani a/w Ms.Krupa Toprani i/b PRH Juris Consults, for the Appellant. Mr.Suresh Kumar, for the Respondent. **** CORAM : ALOK ARADHE, CJ & M.S.KARNIK, J. RESERVED ON : 03rd APRIL, 2025 PRONOUNCED ON : 09th APRIL, 2025 JUDGMENT (PER M.S.KARNIK, J.) : 1. This appeal under Section 260A of the Income Tax Act, 1961 (‘IT Ingale 1 403-ITX-405-2003.odt Act’, for short) is against the order of the Income Tax Appellate Tribunal, (‘the Tribunal’, for short), Mumbai Bench, ‘D’ Mumbai dated 10/01/2003. The appeal was admitted on 19/10/2004 on the following substantial question of law : “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that in view of insertion of section 72A in the Income-tax Act, 1961, the appel

https://niyam.ai/judgements/high-court/2025/april/technova-imaging-systems-ltd-vs-deputy-commissioner-of-income-tax