Dr. Sohanlal R. Gupta v. Deputy Commissioner Of Income Tax &Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 86 OF 1999 Dr. Sohanlal R. Gupta ..Appellant versus Deputy Commissioner of Income Tax &Ors...Respondents -------- Mr. B.V.Jhaveri alongwith Ms. Manju Sisodia for the Appellants. Mr. Suresh Kumar for the Respondents. ............. CORAM : S.J.VAZIFDAR & M.S.SANKLECHA, JJ. DATE : 18[th] September, 2012 P.C. : 1This appeal by the appellant under Section 260A of the Income Tax Act, 1961 from an order dated 14.06.1999 of the Income Tax Appellate Tribunal was heard alongwith Income Tax Appeal No.36 of 1999. 2Counsel for the appellant and Counsel for the respondent did not advance any separate submission in respect of this appeal. This was for the reason that according to them, all questions raised at (i) to (vi) in this appeal would stand covered by the order in ITXA No. 36 of 1999 in respect of question nos. (i) to (vi) therein. The appellant herein is a part of the group/family of the appellant in ITXA No.36 of 1999. 3In view of the order passed in ITXA No. 36 of 1999, the question raised at (i) to (vi) in the present appeal are answered in the affirmative and in favour of the revenue-respondent. 4The appeal is dismissed. No order as to cost. (M.S. SANKLECHA, J.) (S.J.VAZIFDAR, J.)