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2021 (10) TMI 920 - BOMBAY HIGH COURTRectification of mistake - estimation of income on bogus purchases - restriction of profit of the petitioner on sale and purchase from 3% to 1.5% - HELD THAT:- As it is inferred that the modified or additional grounds in the Misc. Application were nothing but reproduction of the same original grounds stated in the Appeal and the core issue for adjudication in the Appeal and the Misc. Application was identical i.e. restriction of the profit of the Petitioners on sale and purchase from 3% to 1.5%. On due consideration on the submissions advanced, we are of the view that no case is made out to entertain the present Review Petitions seeking review of the order [2020 (2) TMI 271 - BOMBAY HIGH COURT].
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