Central Iv v. M/S. Nitco Tiles Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1089 OF 2012 Commissioner of Income Tax - Central IV ..Appellant. versusM/s. Nitco Tiles Ltd. ..Respondent. ..... Mr. Arvind D. Pinto with Ms. Padma Divakar for the Appellant.Ms. Beena Pillai, i/b Mr. Niraj Punamiya for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD, ANDJ. P. DEVADHAR, JJ. 28 February 2013. P.C. : This Appeal arises from the order of the Income Tax Appellate Tribunal dated 15 December 2010 for Assessment Year 2006-07. Three questions of law have been framed by the Revenue. The Tribunal has held that the CIT(A) while deleting the addition which was made on account of suppression of sales of Rs.97.34 lacs had followed the order of the Tribunal in the assessee's case for Assessment Years 2001-02 and 2002-03. In the absence of any contrary or distinguishing feature, the Tribunal followed the orders for the earlier Assessment Years. No exception can be taken to this reasoning of the Tribunal and no distinguishing feature is shown. The Appeal does not raise any substantial question of law and is accordingly dismissed. The Review Petitions filed by the Revenue on a similar question for earlier Assessment Years have been dismissed today. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)