Itxa.117.2013.2.Doc v. A.a.sayed, J.) (S.c.dharmadhikari, J

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 117 OF 2013 The Commissioner of Income Tax – 19}AppellantversusAsha Khilnani}Respondent Mr. Suresh Kumar for the Appellant.Mr. Girish Thanvi i/b. Mr. Meghnath Navlani for the Respondent. CORAM :-S.C.DHARMADHIKARI &A.A.SAYED, JJ.DATED :-DECEMBER 17, 2014 P.C. :- This matter was kept for passing orders as it was conceded that the order passed by the Tribunal on 1[st] June, 2012 in Income Tax Appeal No. 5264/Mum/2011, for the assessment year 2007-08, does not raise any substantial question of law. The question of law is covered, firstly by a decision of the Special Bench of the Income Tax Appellate Tribunal in the case of Commissioner of Income Tax vs. Manjula J. Shah, reported in 318 ITR (AT) 417. Thereafter, this decision was unsuccessfully challenged before this Court and the reference has been dismissed. Consequently, the Tribunal committed no error in answering the question in favour of the Assessee and against the Revenue. The Appeal is devoid of merits and is dismissed. No costs. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.)