Commissioner Of Income Tax-25(3) } v. Dated :- November 15, 2014

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1523 OF 2012 Commissioner of Income Tax-25(3)}AppellantversusM/s. Ramabahai H. Kamat}Respondent Mr. Tejveer Singh for the Appellant. Dr. K. Shivram-Senior Advocate with Mr. Ajay R. Singh for the Respondent. CORAM :-S.C.DHARMADHIKARI &A.A.SAYED, JJ. DATED :-NOVEMBER 15, 2014 P.C. :- This Appeal challenges the order passed by the Tribunal dated 11[th] May, 2011 and for assessment year 2005-06. The questions of law (A) and (B) at pages 5 and 6 of the paper book are identical to those which were subject matter of Income Tax Appeal No. 1178 of 2012. The said Income Tax Appeal was also against the same Assessee. On 5[th] November, 2014, this Income Tax Appeal No. 1178 of 2012 involving identical questions was dismissed by us by a reasoned order. 2)Insofar as the questions of law (C), (D), (E) and (F) at page Nos. 6 and 7 are concerned, the said questions cannot be termed as substantial questions of law in the light of the factual conclusions which J.V.Salunke,PA have been reached by the Tribunal by its detailed order. The Tribunal has applied the reasons assigned by it in earlier orders and on same facts and circumstances. Therefore, these questions cannot be termed as substantial questions of law. 3)In the light of the above discussion and finding that no distinguishing features have been brought on record by the Revenue, this Appeal is devoid of merits. It is dismissed. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.)