B. P. Colabawalla, Jj v. Sarkar Builders In Civil Appeal

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 597 OF 2016 The Principal Commissioner of}Income Tax-2}AppellantversusM/s. Prakruti Construction}Pvt. Ltd.}Respondent Mr. Suresh Kumar for the appellant. Ms. Jasmin Amalsadvala with Mr.NishantThakkar I/b. M/s. PDS Legal for therespondent. CORAM :-S. C. DHARMADHIKARI & B. P. COLABAWALLA, JJ. DATE :- OCTOBER 10, 2018 P.C. :- 1.The Revenue proposes two questions as substantialquestions of law arising out of the order of the tribunal dated 31[st]October, 2014 for the assessment year 2005-06. Upon a perusal ofthe order under appeal, it is fairly stated that the issue before thiscourt and brought in terms of the questions of law is alreadydecided by the Hon'ble Supreme Court. The Hon'ble SupremeCourt rendered a judgment in the case of Commissioner of IncomeTax-19, Mumbai vs. Sarkar Builders in Civil Appeal No. 4476 of2015 and connected appeals decided on 15[th] May, 2015. 2.In the light of the authoritative pronouncement of theHon'ble Supreme Court, neither of the questions are substantialquestions of law enabling us to admit this appeal. It is, therefore,dismissed. 3.Further, the issue has already been answered by this courtin favour of the assessee and against the Revenue in its judgmentrendered on 23[rd] April, 2014 in Income Tax Appeal No. 196 of2012. That is an order passed in relation to asessment year2004-05. Identical questions have thus been answered andrepeatedly by this court in favour of the assessee. Taking a copyof those orders on record and marking them as “X” collectively,we dismiss this appeal. There would be no order as to costs. (B. P. COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.) JayantVishwanathSalunkeDigitally signed byJayant VishwanathSalunkeDate: 2018.10.1115:10:45 +0530