Itl/94/2013 Of The Commissioner Of Income Tax -I, Nagpur v. Shri Sanjay Ishwarlal Ranka

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR. INCOME TAX APPEAL NO. 94 OF 2013 (The Commissioner of Income Tax-I .v. Shri Sanjay Ishwarlal Ranka) Office Notes, Office Memoranda of Coramappearances, Court's orders or directions Court's or Judge's Ordersand Registrar's orders. Shri Anand Parchure, Advocate for the appellant.Shri L.S. Dewani, Advocate for the respondent. CORAM: SMT. VASANTI A. NAIK AND PRASANNA B. VARALE, JJ. 25TH JUNE, 2015. By this Income Tax Appeal, the appellant-department challenges the order of the Income Tax Appellate Tribunal, Nagpur Bench, Nagpur dated 08.02.2013 in ITA No. 161/Nag/2012 for Assessment Year 2007-08. Shri Dewani, the learned Counsel for the respondent states that a similar order of the Income Tax Appellate Tribunal in respect of the respondent-assessee for Assessment Year 2006-07 was considered by this Court in Income Tax Appeal No. 8 of 2013 and this court has by an order dated 24[th] October, 2013 dismissed the appeal after observing that no substantial question of law is involved in the appeal. The learned Counsel for the respondent seeks a similar order in this appeal also. After perusing the order dated 24[th] October, 2013 in Income Tax Appeal No. 8 of 2013, Shri Parchure, the learned Counsel for the appellant-department does not dispute the factual position in respect of the dismissal of the earlier appeal. Hence, for the reasons recorded in the order dated 24[th ]October, 2013 in Income Tax Appeal No. 8 of 2013, we dismiss the Income Tax Appeal with no order as to costs. JUDGE