In M/S.coftab Exports v. Ito (Ita

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.428 OF 2006 AND INCOME TAX APPEAL NO.449 OF 2006 AND INCOME TAX APPEAL NO.1133 OF 2007 AND INCOME TAX APPEAL NO.641 OF 2008 The Commissioner of Income-tax-24 ..Appellant. V/s. M/s.Nova Impex ..Respondent. Mr.R. Ashokan for the appellant. Mr.Rakesh Kumar i/by Legal Vision for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 19TH MARCH, 2009. P.C. : 1. It appears that in all these matters, the Income Tax Appellate Tribunal (‘tribunal’ for short) has relied upon the judgment in assessee’s own case for the assessment year 1998-99. Learned counsel for the appellant states that against the said order of the tribunal, the revenue has not filed any appeal in view of low tax effect. 2. In the order for assessment year 1998-99, reference is made to the following three judgments: i) SMC-I Mumbai Bench decision dated 7-3-2001 in M/s.Coftab Exports Vs. ITO (ITA No.916/Nyn/99) ii) Decision of ITAT Chandigarh Bench in case of ITO V. Jagraon Exports(124 Taxman 220) iii) Decision of ITAT Pune bench in the case of Egale Flast Industriex V. DCIT (65 TTJ 422) Learned counsel for the revenue states that he has no instructions as to whether the revenue has filed any appeal against above three decisions. Since the decision of the tribunal is based on above 3 decisions and there is nothing to indicate that the revenue has challenged those decisions, we do not see any merit in these appeals. Moreover, nothing is brought to our notice as to how the order of the tribunal gives rise to substantial questions of law. 3. The appeals, are therefore, dismissed. (Judge) (Judge)