Commissioner Of Income Tax v. M/S Manohar Dairy & Restaurant

Commissioner of Income Tax Vs. M/s Manohar Dairy & Restaurant 04/09/2014 Shri Sanjay Lal, learned counsel for the appellant.Shri Sumit Nema, learned counsel for the respondent. Having heard learned counsel for the parties, the delay infiling of this appeal under Section 260-A of the Income Tax Act iscondoned. I.A.No.5668/2014 stands allowed and disposed of. Challenge in this appeal under Section 260-A of the IncomeTax Act is made to an order dated 25.1.2006 passed by the IncomeTax Appellant Tribunal. Between the same parties and with regard to the sameassessee for the assessment year 1996-97, similar questions andidentical orders passed by the tribunal has been considered by thisbench in M.A.I.T.No.144/2007 and vide order dated 11.7.2014,finding no substantial question of law existing warrantingconsideration, the appeal has been dismissed. For the grounds andreasons, except for the fact that the financial year is different, noother difference is there in the matter. Accordingly, for the grounds and reasons already indicatedby this Court on 11.7.2014 in M.A.I.T.No.144/2007, we find noreason to interfere into the matter. The appeal is accordingly, dismissed. (Rajendra Menon) Judge (Anil Sharma) Judge