Commissioner Of Income Tax, Central – I, Mumbai v. M/S.safmarine India Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2094 OF 2009 Commissioner of Income Tax, Central – I, Mumbai..Appellant. Versus M/s.Safmarine India Private Limited ..Respondent. Ms.Padma Divakar for the appellant. Mr.Niraj Seth with Mr.Rajesh Poojary i/by Mint & Confreres for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 14TH SEPTEMBER 2009 P.C. : 1.Heard Learned Counsel for the revenue. The issue sought to be raised in this appeal is covered by the Division Bench Judgment of this Court in the case of assessee itself in Income Tax Appeal No.1311 of 2008 decided on 28-1-2009, which arose out of block assessment for the period from 1-4-1995 to 4-9-2001. The finding of the CIT (A) relied upon by the revenue have been set aside by the tribunal and the appeal preferred therefrom has already been dismissed by this Court. 2.Under these circumstances, no substantial question of law can be said to arise from the order of the tribunal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.)(V.C. Daga, J.)