Commissioner Of Income Tax – 13, Mumbai v. Shri Shaikh Mukhrtar Hussain

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.940 OF 2008WITHREVIEW PETITION (L) NO.10 OF 2008ININCOME TAX APPEAL (L) NO.1353 OF 2005AND NOTICE OF MOTION NO.3245 OF 2005 Commissioner of Income Tax – 13, MumbaiVersusHPS International ..Appellant. ..Respondent. NOTICE OF MOTION NO.941 OF 2008 WITHREVIEW PETITION (L) NO.11 OF 2008 ININCOME TAX APPEAL NO.70 OF 2006AND NOTICE OF MOTION NO.276 OF 2006 Commissioner of Income Tax – 13, Mumbai VersusRaj Electricals ..Appellant. ..Respondent. NOTICE OF MOTION NO.942 OF 2008 WITHREVIEW PETITION (L) NO.12 OF 2008ININCOME TAX APPEAL (L) NO.1354 OF 2005ANDNOTICE OF MOTION NO.3230 OF 2005 Commissioner of Income Tax – 13, Mumbai Versus Shri Shaikh Mukhrtar Hussain ..Appellant. ..Respondent. Mr.Suresh Kumar for the appellant. P.C. : CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 22[nd] October 2012 1.In all these matters, the appeals and notice of motions were withdrawn by the counsel for the Revenue on the ground that the tax incidence involved in the respective appeal is less than Rs.4,00,000/-. 2.The aforesaid three Review Petitions with Notice of Motion seeking condonation of delay have been filed mainly on the ground that the question of law involved in all these appeals were of recurring nature and the respondent – assessee in all these Review Petitions belong to Khandar group and in fact several appeals belonging to the said group have been admitted by this Court. 3.Counsel for the Revenue has fairly brought to our notice that one such appeal belonging to the Group being Income Tax Appeal No.150 of 2005 has been ultimately disposed of on 5[th] October 2009. Similarly, all other admitted appeals of the Group have also been disposed of on 20[th] September 2010. 4.In these circumstances, we see no reason to entertain these review petitions. 5.Accordingly, all the Review Petitions as also Notice of Motions are dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)