Commissioner Of Income Tax-4 v. Suresh K. Jajoo

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.821 OF 2011 Commissioner of Income Tax-4.v. ..Appellant. Suresh K. Jajoo...Respondent. Mr. Vimal Gupta, Sr. Advocate with Ms. Padma Divakar for the Appellant. Mr. Madhur Agarwala i/by Mint & Conferer for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 22ND JANUARY, 2013 PC: This appeal by the revenue for assessment year 2004-05 raises the following question of law for our consideration. Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in quashing the order of the Commissioner of Income Tax passed u/s. 263 of the Income Tax Act,1961? 2)The impugned order of the Tribunal follows its own order for assessment year 2002-03 where proceedings under Section 263 of the Act have been quashed on the basis that the Assessing officer has merely followed the view of the Tribunal. ASN 3)It is agreed between the parties that the issue raised in this appeal stands covered in respondent-assessee's own case in Income Tax Appeal No.2561 of 2010 which was dismissed on 13/8/2012. 4)In view of the above, we see no reason to entertain the proposed question of law. Accordingly, the appeal is dismissed with no order as to costs. (M.S.SANKLECHA, J.) (J.P. DEVADHAR, J.)