Commissioner Of Income Tax – 10, Mumbai v. M/S.sahney Kirkwood Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1225 OF 2012 Commissioner of Income Tax – 10, Mumbai ..Appellant. Versus M/s.Sahney Kirkwood Private Limited..Respondent. Mr.Arvind Pinto for the appellant.Mr.R Murlidhar i/by Rajesh Shah & Co., for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 10[th] January 2013 P.C. : 1.In this appeal, the Revenue has formulated following questions of law for the consideration of this Court. “a)Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in merely deciding the appeal without giving a finding on facts ? b)Whether on the facts and in the circumstances of the case, the Tribunal was justified in declining to follow its own orders for earlier years when there was no change in facts ? c)Whether on the facts and in the circumstances of the case, the order of the Tribunal was justified in merely reproducing the judgment of the High Court and ignoring the facts brought on record by the AO and confirmed by the CIT (A) ?” 2.Counsel for the parties agree that all the aforesaid questions are squarely covered by the decisions of this Court dated 29[th] July 2011 rendered in the assessee's own case being Income Tax Appeal No.1501 of 2007 and Income Tax Appeal No.2927 of 2010. 3.In this view of the matter, no occasion to entertain this appeal on questions of law arises. The appeal is accordingly dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)