City - 12 v. M/S.roopkala Export Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.459 OF 2005 Commissioner of Income TaxCity - 12.. AppellantVersusM/s.Roopkala Export Corporation .. Respondent Mr.Parag Vyas i/b. R.K.Vaishampayan for appellantMr.P.S.Savla for respondent CORAM :SWATANTER KUMAR, CJ. &A.P.DESHPANDE, J.DATE:10th September 2008 P.C. .Learned Counsel for assessee submits thaton the question of law proposed in the presentappeal, the matter has already attained finalityin relation to the Assessment Year 1992-93 by theorder of the Tribunal in Income Tax AppealNo.1113 of 1996, which has been accepted by thedepartment and no appeal has been preferred. Asfar as other question is concerned, it is contended that it has also been decided andanswered against the Revenue by the Judgement ofthe Supreme Court in 295 ITR 454 (SC). The abovestatement is not disputed by the learned Counselfor the appellant. Hence, nothing survives inthe matter and the same is dismissed accordingly. ( CHIEF JUSTICE ) (A.P.Deshpande, J).