Commissioner Of Income Tax v. Nitiraj Properties Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.68 OF 2006 Commissioner of Income Tax ..Appellant Vs. Nitiraj Properties Pvt.Ltd...Respondent Mr.Suresh Kumar for the Appellant.Mr.R.Murlidhar a/w. Mr.Darshan Mehta i/b.DhruveLiladhar & Co. for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 12TH NOVEMBER, 2008 P.C. .Heard the learned Counsel for the parties. By way of the present Appeal, the Appellant is seeking toraise the following substantial questions of law: A. Whether on the facts and the circumstancesof the case and in law the ITAT was justifiedin entertaining the miscellaneous applicationand in deleting the addition of Rs.3.32 croresmade under Section 69 of the Act?B. Whether entertaining of the miscellaneousapplication amounts to review of an order notpermitted under the provisions of the Act andbeing beyond of the power of the ITAT underthe Act ?2.It is unfortunate that the Appellant has noteven bothered to annex the copy of the order passed in Miscellaneous Application, though both the questions of law arose out of the same. view thereof, we are not inclined to entertain the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)