Commissioner Of Income Tax v. M/S Lila Sons Breweries Ltd

ITA-73-2012 (COMMISSIONER OF INCOME TAX Vs M/S LILA SONS BREWERIES LTD.) 23-04-2015 Shri Sanjay Lal for the appellant. This is an appeal filed by the revenue under section260-A of the Income Tax Act, and we find that withregard to the same question involved in these appeals,between the revenue and the same assessee/respondent,identical and similar case being ITA No.194/2010 hasbeen dismissed by a Coordinate Bench of this Court on31.1.2014. Vide order passed in ITA No.194/2010, the Bench in the aforesaid case has held as under: � Shri Sanjay Lal, learned counsel forthe appellant. Since the issue of application of Section194 C of the Income Tax Act, 1961 has beenanswered by the Appellate Tribunal on the basisof the decision of the Bombay High Court whichhas been approved by the Apex Court, nosubstantial question arises for consideration.Accordingly, the appeal is dismissed.� As such, we see no reason to interfere in the matter.In this case also, the issue has been answered by theAppellate Tribunal based on the judgment of the Bombay High Court, which has been approved by the SupremeCourt. In view of the above, no substantial question of lawarises for consideration. The appeals are accordingly dismissed. (RAJENDRA MENON)JUDGE (MOOL CHAND GARG)JUDGE