907-ITXA-4477-2010 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4477 OF 2009 The Commissioner of Income Tax-4 .. Appellant. V/s. M/s. Surupam Infin Services Pvt. Ltd. .. Respondent. Mr. Vimal Gupta, Sr. Advocate with Padma Divakar, for the Appellant. Mr. Durga Prasad i/b. PDS Legal, for the Respondent. CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ. DATE : 12th FEBRUARY, 2013. P.C:- This Appeal was dismissed on 2nd February, 2010 pursuant to the order dated 7th December, 2009 passed by this Court, for non-removal of the office objections. 2 By consent, the order dated 7th December, 2009 and the consequential order dated 2nd February, 2010, are recalled. The Appeal is restored to file. At the request of the Counsel for the parties, the appeal is taken up for hearing. S.R.JOSHI 1 of 2 907-ITXA-4477-2010 3 After hearing the Counsel for the parties, Appeal is admitted on the following substantial question of law:- “ Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in deleting the addition made by the Assessing Officer of Rs.16,30,183/- as deemed dividend in the hands of the Assessee Company u/s 2(22)(e) of the Income Tax Act?”. 4 To be heard along with Income Tax Appeal No.6823 of 2010. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.) S.R.JOSHI 2 of 2