Itxa/1144/2010 Of The Commissioner Of Income Tax - 1 Mumbai v. M/S. Bombay Gas Co Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1144 OF 2010 The Commissioner of Income Tax-1 ..Appellant. V/s. M/s. Bombay Gas Co. Ltd...Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : J.P. DEVADHAR AND MRS. R.P.SONDURBALDOTA JJ.DATED : 6TH JUNE, 2011 P.C. :- In the present case, the ITAT has allowed the appeal filed by the assessee relating to the assessment year 2001-02 by following the decision of the ITAT in the assessee's own case for AY 1996-97 and AY 1997-98. Counsel for the revenue fairly states that the decisions of the Tribunal for AY 1996-97 and AY 1997-98 have been accepted by the revenue. As the decision of the Tribunal for earlier years has attained finality, there is no reason to entertain the present appeal, especially when no fault is pointed out in the order passed by the Tribunal for the earlier years. In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs. (MRS. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)