Itl/16/2011 Of The Commissioner Of Income Tax-Iv v. M/S Ballarpur Industries Ltd

1 I.T.L. NO.16/2011 FARAD CONTINUATION SHEET No.IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT NAGPUR INCOME TAX APPEAL NO. 16 OF 2011 THE COMMISSIONER OF INCOME TAX-IV, NAGPURVERSUS M/S BALLARPUR INDUSTRIES LTD., GURGAON, HARYANA. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, appearances, Court's orders of directionsand Registrar's orders Court's or Judge's orders - - - - - - - - - - - - - - - - - - - - - - - ------- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. Anand Parchure, Advocate for the appellant.Mr. K.P. Dewani, Advocate for the respondent. CORAM :SMT. VASANTI A. NAIK and PRASANNA. B. VARALE, JJ.DATE :19[th] APRIL, 2012. Heard. The learned counsel for the respondent submitted that the issue involved in this case is covered by the order dated 15.04.2009 in Income Tax Appeal No. 198 of 2009 and hence, this appeal is liable to be dismissed. It appears on perusal of the facts of the case and the substantial questions of law raised in the memorandum of appeal that the issue involved in this appeal was also involved in the aforesaid unreported decision and by referring to the decision of the Hon’ble Supreme Court in the case of Appollo Tyres Ltd. .vs. Commissioner of Income Tax, reported in 255 ITR 273, this Court held in the order dated 15.04.2009 that the said question can hardly be said to be the substantial question of law required to be adjudicated by this Court. In view of the unreported decision dated 15.04.2009 in Income Tax Appeal No. 198/2009, it would be necessary to dismiss this Income Tax Appeal as the Diwale I.T.L. NO.16/2011 case is squarely covered by the law laid down in the case of Appollo Tyres Ltd. .vs. Commissioner of Income Tax, reported in 255 ITR 273. Hence, the appeal is dismissed with no order as to costs. JUDGE JUDGE