Itxa/1270/2014 Of Director Of Income Tax (It)-I v. M/S Valentine Maritime (Gulf) Llc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDITION INCOME TAX APPEAL NO.1270 OF 2014 Director of Income Tax (IT)-I...AppellantV/s.M/s.Valentine Maritime (Gulf) LLC...Respondent..... Mr.Arvind Pinto, Advocate for the Appellant.None for the Respondent. .... CORAM :S.V.GANGAPURWALA &A.M.BADAR JJ. DATED :12[th] July 2017. P.C. 1This Appeal pertains the assessment year 2008-2009.The issue as raised in the present appeal against the Assessee wasalso a subject mater in Assessment year 1999-2000. TheJudgment is delivered by the Commissioner (Appeals) and theTribunal in the present matter on the basis of Order passed in theAssessment of 1999-2000. It is submitted that though Appeal wasfiled by the Department against the Order of the Tribunal for theassessment year 1999-2000, the said Appeal is dismissed long backand no steps are taken for restoration. 2As in case of the Respondent/Assessee, the same issuehad arisen in 1999-2000 and the same has become final, theAppeal does not give rise to any substantial question of law. 3As such, the Appeal is dismissed. 4 No costs. ( A.M.BADAR J.) ( S.V.GANGAPURWALA J.)