Cello Writing Instruments & Containers Private Limited v. Dy. Commissioner Of Income Tax, Central Circle, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2021 OF 2009 Cello Writing Instruments & Containers Private LimitedVersusDy. Commissioner of Income Tax, Central Circle, Mumbai ..Appellant. ..Respondent. Mr.Atul K. Jasani for the appellant.Mr.P.S. Sahadevan for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH OCTOBER 2009 P.C. : 1.Heard learned counsel for the appellant and the learned counsel for the revenue. Admit on the following substantial question of law : a)Whether the Tribunal ought to have held that jurisdictional pre-condition necessary for assuming jurisdiction under section 154 of the Act had not been fulfilled in the present case and hence order passed by the Respondent No.1 on 22[nd ]July 2003 is illegal and bad in law ? 2.By consent taken up for hearing. Both parties agree that the above issue is squarely covered by the order of this Court in the case of assessee itself in Income Tax Appeal No.195 of 2009 decided on 31-3-2009. For the reasons recorded therein, the appeal is allowed. The question framed is answered in favour of the assessee and against the revenue. The copy of the order referred above is retained on file. 3.The appeal is thus disposed of with no order as to costs.