In Income Tax Appeal v. Heard

lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4121 OF 2009 ININCOME TAX APPEAL NO. 4630 OF 2010 The Commissioner of Income Tax-13, Mumbai: Appellant.versusShri Gautam G Makharia: Respondent. Ms.Anamika Malhotra APP for the AppellantMr. N M Porwal for the Respondent. CORAM :V C DAGA AND R M SAVANT, JJ.DATE :30[th] August 2010 P.C. Heard. Perused Motion. 2For the reasons stated in the affidavit, delay, if any, is, condoned and appeal is restored to file. 3Notice of Motion is made absolute in terms of this order with no order as to costs. 4By consent of the parties, the Appeal is taken up for hearing since the identical Appeal has already been dismissed by this Court vide order dated 30[th] November 2009. On the joint motion made by the learned counsel for the parties, this Appeal can also be disposed of in terms of the said order dated 30[th] November 2009 passed in Income Tax Appeal No.2124 of 2009. Hence this Order :- :ORDER: The issue sought to be raised in the appeal is findings of fact recorded by the Tribunal based on appreciation of evidence. We find no fault with the said finding. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs.” [R.M.SAVANT, J] [V C DAGA, J]